Grainy Goodness Company Cost of Production Report-Mixing Department For the Month Ended March 31 Unit Information Units charged to production: Inventory in process, March 1 Received from materials storeroom Total units accounted for by the Mixing Department Units to be assigned costs: 2,000 38,000 40,000 Whole Units Equivalent Units Direct Materials Conversion 2,000 0 X 1.300 X ho 35,000 35,000 35,000 Inventory in process, March 1 (35% completed) Started and completed in March Transferred to Baking Department in March Inventory in process, March 31 (80% completed) Total units to be assigned costs 37,000 0 36,300 X 3,000 3.000 2.400 40,000 38.000 X 38.700 X Cost Information Cost per equivalent unit: Total costs for March in Mixing Department Total equivalent units Direct Materials Conversion $40,660 $36,765 101 X + 1 X 40,257 x $ 36,765 X Cost per equivalent unit Costs assigned to production: Direct Materials $2,200 Total Conversion $525 Inventory in process, March 1 Costs incurred in March $2,725 77,425 $80,150 Total costs accounted for by the Mixing Department February Cost Analysis Determine the cost per unit of direct materials and for conversion for the month of February using the completed data on the cost of Production, Round your per-unit computations to the nearest cent, if required. Cost Analysis for February - Mixing Department Equivalent Units Cost per Unit Direct Materials in inventory in process, March 1 Conversion costs in inventory in process, March 1 Total cost per unit Amount Feedback Check My Work Look for the dollar amount and number of equivalent units on the cost of production Report that pertain to the inventory in process on March 1. Don't forget that direct materials are added at the beginning of the process and so have all been added to inventory in process on March 1. The conversion costs are only partially complete. March Cost Analysis Determine the cost per unit of direct materials and for conversion for the month of March using the completed data on the cost of Production Round your per unit computations to the nearest cent, if required. Cost Analysis for March-Mixing Department Amount Equivalent Units Cost per Unit Costs for March: Direct Materials Costs for March: Conversion Total cost per unit