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Kostrivas Company has gathered the following information.
Units in beginning work in process
0
Units started into production
44,200
Units in ending work in process
8,200
Percent complete in ending work in process:
Conversion costs
40%
Materials
100%
Costs incurred:
Direct materials
$77,400
Direct labor
$85,600
Overhead
$102,100
Compute equivalent units of production for materials and for conversion costs.
Determine the unit costs of production.
Show the assignment of costs to units transferred out and in process.
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