Equivalent units of Production The Corverting Department of Soft Touch Towel and Tissue Company had 640 units in work in process at the beginning of the period, which were 30 compiece. During the period 13,600 units were completed and transferred to the Packing Department. There were 720 units in process at the end of the period, which were 40% complete. Direct materials are placed into the process at the beginning of production Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is rero, enter in o Soft Touch Towel and Tissue Company Number of Equivalent Units of production Whole Units Direct Materials Conversion Equivalent Units Equivalent Units 50 Inventory in process, beginning Started and completed Transferred to Packing Department Inventary in process, ending 13,000 320 Total Fino YCH W When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion Costa per Equivalent unit The following information concerns production in the Baking Department for Marth. All direct materials are placed in process at the beginning of production, ACCOUNT Work in Process-Baking Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit Mar 1 Bal 9,000 units, 3/5 completed 20,250 31 Direct materials, 162,000 units 291,600 311.050 31 Direct labor 83,370 395,220 31 Factory overhead 46.902 31 Goods finished, 164,100 units 426,390 15,732 31 Bal units, 3/5 completed 15,732 a. Based on the above data determine each cost listed below Round "cost per equivalent unit answers to the nearest cent 1. Direct materials cost per equivalent unit 2. Conversion cost per equivalent unit 3. Cost of the beginning work in process completed during March 4. Cost of units started and completed during March 5. Cost of the ending work in process b. Assuming that the direct materials cost is the same for February and Marched the con cost per equivalent unit increase, decreto remain the sand in March