Stark Industries has gathered the following information.

Units in beginning work in process inventory $-0-$

Units started into production $,54,000$

Units in ending work in process inventory $,10,000$

Percent complete for conversion costs in

ending work in process inventory $60\%$

Costs incurred:

Direct materials

$$81,000$

Direct labor

$$99,000$

Overhead

$$131,000$

Instructions

$($a$)$ Compute equivalent units of production for materials and for conversion costs.

$($b$)$ Determine the unit costs of production.

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