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The debits to Work in Process - Assembly Department for April, together with data concerning production, are as follows: April 1, work in process: Materials
The debits to Work in Process - Assembly Department for April, together with data concerning production, are as follows:
April 1, work in process: | |
Materials cost, 3,000 units | $8,921 |
Conversion costs, 3,000 units, | |
2/3 completed | $5,061 |
Materials added during April, 10,000 units | $26,616 |
Conversion costs during April | $30,892 |
Goods finished during April, 11,500 units | - - - |
April 30 work in process, 1,500 units, | |
1/2 completed | - - - |
All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. What is the conversion cost per equivalent unit for April?
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