Cullumber Manufacturing Ltd. has the following cost and production data for the month of November. Conversion costs are incurred uniformly throughout the process.

Units in beginning work in process		18,900
Units started into production		103,900
Units completed and transferred		93,500
Units in ending work in process		29,300

The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of November are as follows:

Beginning inventory costs are:
Direct materials		$63,800
Direct labour		20,500
Manufacturing overhead		16,100
Costs incurred during November include:
Direct materials		$574,760
Direct labour		195,000
Manufacturing overhead		362,893

(a)

Calculate the equivalent units of production for materials and for conversion costs.

		Direct Materials		Conversion Costs
Equivalent units of production		enter a number of units		enter a number of units

(b)

The parts of this question must be completed in order. This part will be available when you complete the part above.

(c)

The parts of this question must be completed in order. This part will be available when you complete the part above.