Nonuniform Inputs

Dulce Company produces 70 percent dark chocolate truffles. Conversion costs are added uniformly. For the first week in March, EWIP is 30 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 flow 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		60,000

Inputs
Direct Materials	Conversion Costs
$27,000	$58,300

Required:

1. Calculate the equivalent units for each input category.

	Equivalent Units
Direct Materials	fill in the blank 1
Conversion	fill in the blank 2

2. Calculate the unit cost for each category and in total. If required, round your answers to the nearest cent.

Unit direct materials cost	$fill in the blank 3
Unit conversion cost	$fill in the blank 4
Total unit cost	$fill in the blank 5

3. What if a different type of materials is also added at the end of the process (a candy wrapper), costing $12,500? Calculate the new unit cost. If required, round your answer to the nearest cent. $fill in the blank 6 per unit