I am struggling with Problem 4-37 in Managerial Accounting by Hilton. It has inventory added at three different price points during the month in question; when I add the direct materials, do I add them at average cost or at FIFO cost (as in the units at the first price first, the second price second, etc, until I have the amount of inventory used)... And then, if my plant overhead is allocated at 40cents /dollar of direct labour, do I add direct labour plus plant overhead plus direct department overhead together for my conversion cost? My numbers are coming out all wrong, so any help would be appreciated! Thanks Leslie