In March, Oriole Manufacturing had the following unit production costs: materials $10 and conversion costs $8. On March 1, it had zero work in process inventory. During March, Oriole completed and transferred out 20,300 units. As at March 31, 2,050 units that were 40% complete as to conversion costs and 100% complete as to materials were in ending work in process inventory.

Calculate the total units to be accounted for.

The total units to be accounted for

enter the total number of units to be accounted for

Question Part Score

--/1

Calculate the equivalent units of production for materials and conversion costs.

		Direct Material		Conversion
Equivalent units of production		enter a number of units		enter a number of units

Question Part Score

--/4

Prepare a cost reconciliation schedule, including the costs of units completed and transferred out and the costs of units in work in process inventory for March.