Units completed and transferred out Ending worh in process inventory

Beginning work in process inventory

Direct materials

Conversion

Costs added this period

Direct materials

Conversion

Total costs to account for

$875,000$

$740,000$

$200,000$

$100\%$

$70\%$

$2,044,500$

$2,926,000,4,970,500$

$$5,430,000$

$2.$ Compute cost per equlvalent unit of production for both direct materlals and conversion.

$\backslash$table$[[$Cost per equivalent unit of production,,Materials,,Conversion$],[$Cos of beginang work in process,,$s,305,500,,s,154000],[$Cost acoin the period,,,$2,044,500,,,2\mathrm{.}926000],[$Tetal costs,Costs,$s,2,350,000,$Costs,$s,3080,000],[-$ Equivaent units of production $($from part $1),$EUP,,$940,000,$EUP,,I$],[$Cost per equaviant unt of production,,$s,2\mathrm{.}50,,$$$,1638]]$