Cinder Company had the following department information for the month: $\begin{array}{lr}
\text { Total materials costs............................. } & \$ 80,000 \
\text { Equivalent units of materials................. } & 10,000 \
\text { Total conversion costs. ......................... } & 120,000 \
\text { Equivalent units of conversion costs........ } & 20,000
\end{array}$
How much is the total manufacturing cost per unit?

Question

Cinder Company had the following department information for the month: $\begin{array}{lr}
\text { Total materials costs............................. } & \$ 80,000 \
\text { Equivalent units of materials................. } & 10,000 \
\text { Total conversion costs. ......................... } & 120,000 \
\text { Equivalent units of conversion costs........ } & 20,000
\end{array}$
 How much is the total manufacturing cost per unit?

Quizplus · Accepted Answer

Total manufacturing cost per unit = (Total materials costs + Total conversion costs) / Equivalent units of production= (80,000 + 120,000) / 20,000= $10.00

Cinder Company Had the Following Department Information for the Month