The polishing department of wild horse company has production and manufacturing cost data for September. All materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. Production : beginning inventory 1,660 units that are 100% done as to materials and 30% done as to conversion costs; units started during the period are 45,300; ending inventory of 7800 units 10% done as to conversion costs.

Manufacturing costs: Beginning inventory costs, comprised of $22,000 of materials and $40,521 of conversion costs; materials costs added in Polishing during the month, $217,496; labor and overhead applied in Polishing during the month, $126,700 and $258,140, respectively. i V Your answer is correct. Compute the equivalent units of production for materials and conversion costs for the month of September. Materials Conversion Costs .7 X Your answer is incorrect. Compute the unit costs for materials and conversion costs for the month. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs $ 46960 $ 39160