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Problem
Tepla 15 Corporation uses the FIFO method...
Tepla Corporation uses the FIFO method in its process costing system. Operating data for the Curing Department for the month of March appear below:
Units
Percent Complete with Respect to conversion
Beginning work in process inventory
6,200
70%
Transferred in from the prior department during March
62,000
Completed and transferred to the next department during March
66,600
Ending work in process inventory
1,600
40%
According to the company's records, the conversion cost in beginning work in process inventory was $40,720 at the beginning of March. The cost per equivalent unit for conversion costs for March was $9.20.
How much conversion cost would be assigned to the units completed and transferred out of the department during March?
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