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Cliff Company manufactures file cabinets. The following cost information is available for the month of December: $ 31,000 54,

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Answer #1
Direct materials Conversion
Cost per equivalent unit

= Total cost/Equivalent units

= (31,000+68,000)/8,900

= 11.12

= (54,000+109,000)/5,700

= 28.60

I have rounded some numbers. Comment if you face any issues

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