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7. The cost of direct materials transferred into the Rolling Department of Kraus Company is $3,000,000. The conversion cost for the period in the

Rolling Department is $462,600. The total equivalent units for direct materials and conversion are 4,000 tons and 3,855 tons, respectively.

Determine the direct materials and conversion costs per equivalent unit.

8. Glenville Company has the following information for April:

Cost of direct materials used in

production

$60.000

Direct labor

73,000

Factory overhead

25,000

Work in process inventory, April 1

45,000

Work in process inventory, April 30

43,000

Finished goods inventory, April 1

29,000

Finished goods inventory, April 30

22,000

a. For April, determine the cost of goods sold.