Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 2,000 ounces in beginning work in process inventory (70% complete). During the period, 33,400 ounces were completed. The ending work in process inventory was 1,700 ounces (80% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? 35,100 units Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 4,600 ounces in beginning work in process inventory (10% complete). During the period, 66,300 ounces were completed. The ending work in process inventory was 6,000 ounces (30% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit. 68,100 X units Check My Work Are you determining the equivalent units of materials added or of conversion of materials? When would materials typically be added in the process? When would conversion of these materials take place? Recall the definition of work in process. Cost per Equivalent Unit The cost of direct materials transferred into the Filling Department of Eve Cosmetics Company is $272,800. The conversion cost for the period in the Filling Department is $417,600. The total equivalent units for direct materials and conversion are 68,200 ounces and 72,000 ounces, respectively. Determine the direct materials and conversion costs per equivalent unit. If required, round to the nearest cent. 3.79 x per ounce 3.79 X per ounce Direct materials cost per equivalent unit: 6.12 X per ounce Conversion costs per equivalent unit: Check My Work Remember that each area (materials and conversion) has a different amount of cost and a different number of equivalent units. The costs in each area needs to be allocated out to each equivalent unit associated with these areas