Flint Company has gathered the following information.

Units in beginning work in process inventory				0
Units started into production				63,720
Units in ending work in process inventory				11,800
Percent complete for conversion costs in ending work in process inventory				60%
Costs incurred:
		Direct materials		$ 159,300
		Direct labor		$ 81,420
		Overhead		$154,580

(a)

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Your answer is correct.

Compute equivalent units of production for materials and for conversion costs.

Materials		enter a number of units
Conversion cost		enter a number of units

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(b)

Determine the unit costs of production. (Round answers to 2 decimal places, e.g. 52.75.)

Material cost		$enter a dollar amount per unit rounded to 2 decimal places	per unit
Conversion cost		$enter a dollar amount per unit rounded to 2 decimal places	per unit

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