Question

4. At the end of October, Glass Bottling's mixing department had "Total costs to account for" of $751,579. Of this amount, $276,819 related to direct materials costs, while the remainder related to conversion costs. The department had 52,230 total equivalent units of direct materials and 45,650 total equivalent units of conversion costs for the month. Compute the cost per equivalent unit for direct materials and the cost per equivalent unit for conversion costs. Begin by selecting the appropriate labels for the schedule, then complete each column of the table separately. (Enter the cost per equivalent unit to the nearest cent, $X.XX.) Glass Bottling Mixing Department Cost per Equivalent Unit Direct Materials Conversion Costs Total costs to account for Divided by: Total equivalent units Cost per equivalent unit

Answer 1

--Requirement,

>Total Cost of $ 751,579 is to be classified between Direct Material and Conversion Cost.

	Direct Material	Conversion Cost
Total Cost to account for	$276,819	$474,760
Divided by: Total Equivalent units	52,230	45,650
Cost per Equivalent units	$5.30	$10.40