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Computation of unit costs for materials and conversion costs based on equivalent units of production given production costs at beginning, for processing and at ending work-in-process stages.
The Cutting Department of Groneman Manufacturing has the following production and cost data for July.
Production
1. Transferred out 9,600 units. 2. Started 3,700 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31.
Costs
Beginning Work in Process
$ -0-
Materials
47,900
Labor
17,400
Manufacturing overhead
20,300
Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Determine the equivalent units of production for (1) materials and (2) conversion costs.
Conversion costs
Compute unit costs and prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places. Use rounded amounts for future calculatons. Round all other aswers to 0 decimal places.)
Unit cost-Materials
$
Unit cost-Conversion costs
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