1. The Filling Department of Eve Cosmetics Company had 3,200 ounces in beginning work in process inventory (20% complete). During the period, 53,400 ounces were completed. The ending work in process inventory was 2,700 ounces (50% complete).
What are the total equivalent units for direct materials if materials are added at the beginning of the process?
2. The Filling Department of Eve Cosmetics Company had 6,200 ounces in beginning work in process inventory (40% complete). During the period, 48,000 ounces were completed. The ending work in process inventory was 2,400 ounces (40% complete).
What are the total equivalent units for conversion costs?
3. The cost of direct materials transferred into the Filling Department of Eve Cosmetics Company is $53,800. The conversion cost for the period in the Filling Department is $142,760. The total equivalent units for direct materials and conversion are 26,900 ounces and 33,200 ounces, respectively.
Determine the direct materials and conversion costs per equivalent unit. If required, round to the nearest cent.
Direct materials cost per equivalent unit:
Conversion costs per equivalent unit:
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1. The Filling Department of Eve Cosmetics Company had 3,200 ounces in beginning work in process...
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