The Sanding Department of Kaiden Company has the following production and cost data for

November.

Production Costs

1. Started and completed 9,000 units. Beginning work in process $ -0-

2. Started 3,000 units that are 75% Materials 56,250

completed at November 30. Labor 123,750

Manufacturing Overhead 45,000

Materials are entered at the beginning of the process.Conversion costs are incurred uniformly

during the process. Kaiden Company uses the FIFO method to compute equivalent units.

Instructions

1. Determine the equivalent units of production for (1) materials and (2) conversion costs.
2. Compute unit costs and show the assignment of manufacturing costs to units transferred out and in work in process.