Cost per Equivalent Unit Weighted-Average
Otsego Glass Company manufactures window glass for automobiles. The following data pertain to the Plate Glass Department.
Work in process, June 1 |
|
Direct material | $ 37,000 |
Conversion | 36,750 |
Costs incurred during June: |
|
Direct material | $ 150,000 |
Conversion | 230,000 |
The equivalent units of activity for June were as follows: 17.000 equivalent units of direct material and 48,500 equivalent units of conversion activity.
Required: Calculate the cost per equivalent unit for both direct material and conversion during June. Use weighted-average process costing.
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