Whiporwill Pizza, a manufacturer of frozen pizzas, has the following data:

Work in Process, October 1	10,000 units*
Direct material	$5,500
Conversion	17,000
Costs incurred during October
Direct material	$110,000
Conversion	171,600
* Complete as to direct material; 40% complete as to conversion

The equivalent units of activity for October are:

Direct material (weighted-average method)	110,000
Conversion (weighted-average method)	92,000
Completed and transferred out	90,000

Show the following: (26 marks)

1. Compute the physical unit for October: ..................
2. Give the equivalent Materials units: ...............
3. Give the equivalent Conversion cost units: ...............
4. Give the completed units: .............
5. Give the per equivalent unit cost of materials: ................
6. Give the per equivalent unit conversion cost : ......................
7. Give the per completed unit cost: ..................
8. Give the total cost of goods completed and transferred: ...............
9. Give the WIP conversion cost as on October end: ............
10. Give the WIP material cost as on October end: ..............
11. Give the total WIP cost as on October end: ................