Testing Department a total of $24,000$ units. The ending work in process inventory was $30\%$ complete as to direct materials and $80\%$ complete as to conversion work.

Read the requirements

Requirement $1.$ Compute the equivalent units for direct materials and conversion costs.

Assembly Department

Equivalent Unit Computation

Month Ended September $30$

$\backslash$table$[[$Flow of Production,$\backslash$table$[[$Flow of$],[$Physical$],[$Units$]],$Equivalent Units$],[$Direct$,$Conversion$],[$Materials$,$Costs$],[$Units accounted for:$],[$Beginning work in process, September $1,\sqrt[\phantom{2}]{41},0,0],[$Plus: Started in production during September,$30000,13674,48960],[$Total physical units to account for,$30000,,],[$Total equivalent units,,$13674,48960]]$

Requirement $2.$ Compute the cost per equivalent unit. $($For entries with a $$0$ balance, make sure to enter $"0"$ in the appropriate column. Enter the cost per equivalent unit to two decimal places.$)$

Assembly Department

Cost per Equivalent Unit

Month Ended September $30$

$\backslash$table$[[,\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Conversion$],[$Costs$]]],[$Beginning work in process,,$],[$Plus: Costs added during September,$13674,],[$Total costs to account for,$13674,48960],[$Divided by: Total equivalent units,$25800,]]$

Cost per equivalent unit