Styles Styles Pane 3. A pizza company produces frozen pizzas in three departments: assembly, freezing, and packaging. In assembly, crust ingredients are added at the beginning of the process. After the crust is made, the sauce, cheese, and toppings are added at the end of the process. Conversion costs are added evenly. Data for the assembly department includes: Beginning WIP Inventory 0 units + Units started 26,000 units Units completed/transferred to freezing 22,400 units Ending WIP (55% through assembly) Crust ingredients added Cheese added Sauce and toppings added Direct labor Manufacturing Overhead 3,600 units Note: Crust, cheese, sauce and toppings are direct materials. Determine the following for the pizza company: A. The cost per equivalent unit for crust ingredients Total equivalent unit- 100% +100% 22,400+3,600-$26,000 Cost per equivalent unit-33,800/26,000 -$1.3 B. The cost per equivalent unit for cheese, sauce, and toppings Cheese, sauce and toppings added 22,400+3,600-26,000 26,000/(15,100+7,450)-$0.867 C. The cost per equivalent unit for conversion costs Inis malated and fund 32.400 13 611 words 80 English (United States) $33,800 $15,100 $7,450 $2,400 $5,750 140%