Toronto Manufacturing Ltd. has the following cost and production data for the month of November.

Beginning WIP		18,900	units
Started in production		103,900
Completed production		93,500
Ending WIP		29,300

The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of November are as follows:

Beginning inventory costs are:
Materials		$63,800
Direct labour		20,500
Factory overhead		16,100
Costs incurred during November include:
Materials		$574,760
Direct labour		195,000
Factory overhead		362,893

(a)

Your answer has been saved. See score details after the due date.

Calculate the equivalent units of production for materials and for conversion costs.

		Materials		Conversion Costs
Equivalent units of production

Attempts: 1 of 1 used

(b)

Determine the unit costs of production. (Round unit costs to 3 decimal places, e.g. 15.251.)

		Unit costs
Materials		$
Conversion costs		$
Total		$