The

Mixing

Department of

Yummy Foods

has

62,000

equivalent units of materials and

42,800

equivalent units of conversion costs for

October.

The

Mixing

Department of

Yummy Foods

has direct materials costs of

$55,800

and conversion costs of

$32,100

for

October.

Compute the cost per equivalent unit of production for direct materials and for conversion costs. (Round to the nearest cent.)

Begin by determining the formula to compute cost per equivalent unit.

Total cost

Equivalent units

=

Cost per equivalent unit

The direct materials cost per equivalent unit =

.

The conversion cost per equivalent unit =

.

YOU ANSWERED:

Cost of work in process units

Equivalent units

=

Cost per equivalent unit