Reference no: EM132715082
Dessa? Cabinetry, Inc., manufactures standard sized modular cabinet units for kitchens and other applications within the home. Its costing system utilizes two cost? categories, direct materials and conversion costs. Each product must pass through the rough cut department and the finish department. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production.
Data for Finishing Department for March 2017 are?:
Work in? process, beginning? inventory, 25% converted 850 units
Units started during March ?1,200 units
Work in? process, ending inventory 680 units
Costs for Finishing Department for March 2017 are?:
Work in? process, beginning? inventory:
Direct materials ?$204,000
Conversion costs $210,000
Direct materials costs added during March ?$429,000
Conversion costs added during March ?$140,000
Problem 1: What is the unit cost per equivalent unit of the beginning inventory in the Finishing? Department? (Round the final answer to the nearest whole? dollar.)
A. ?$300
B. ?$240
C. ?$1,228
D. ?$988
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