Units transferred to the next department | 8300 | |
Ending work in process inventory | 350 | =1400*25% |
Equivalent units for Conversion costs | 8650 | |
Conversion costs in beginning inventory | 2800 | |
Add: Conversion costs added during the month | 147900 | |
Total Conversion costs | 150700 | |
Divide by Equivalent units for Conversion costs | 8650 | |
Cost per Equivalent unit for Conversion costs | 17.42 | |
Option B $17.42 is correct |
the cost per equivalent unit for conversion costs for the first department for the month is...
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