Instructions: Compute the following: (show all calculations) 

1- Equivalent units of production= 

2- Unit Production cost as follows: 

a- Unit material cost= 

b- Unit conversion cost=

 3- The cost of completed units =

 4- The cost of ending work in process= 

The packaging department has started with 120,000 units and the following production and cost data for the current department. Beginning Work in Process 15,000 Units Completed 95,000 The ending work in process units are 80% complete as to direct materials and 60% complete as to conversion costs. The costs are distributed as follows: DM Ending Work in Process 40,000 Beginning WIP $ 86,000 Costs added during the period $ 358,500 Conversion Costs 98,000 378,000