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Nonuniform Inputs Dulce Company produces 70 percent dark chocolate truffles. Conversion costs are added uniformly. For the first week in March, EWIP is 40 percent
Nonuniform Inputs Dulce Company produces 70 percent dark chocolate truffles. Conversion costs are added uniformly. For the first week in March, EWIP is 40 percent complete with respect to conversion costs. Materials are added at the beginning of the process. The following information is provided for the first week in March: Physical ow schedule: Units to account for: Units in BWIP 0 Units started 60,000 Total units to account for 60,000 Units accounted for: Units completed: From BWIP 0 Started and completed 50,000 50,000 Units in EWIP 10,000 Total units accounted for 50,000 Inputs Direct Materials Conversion Costs $27,000 $64,800 Required: 1. Calculate the equivalent units for each input category. I:-..:....|-..n II_:I..- Direct Materials Conversion Costs $27,000 $64,800 Required: 1. Calculate the equivalent units for each input category. Equivalent Units :l [:1 2. Calculate the unit cost for each category and in total. If required, round your answers to the nearest cent. Unit direct materials cost $:] Unit conversion cost $[:] Total unit cost $:] 3. What ifa different type of materials is also added at the end of the process (a candy wrapper), costing $7,500? Calculate the new unit cost. If required, round your Direct Materials Conversion answer to the nearest cent. $:] per unit
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