The mixing department has 40,000 equivalent units of direct materials and 24,000 units of conversion costs.The direct materials cost $40,000,and the conversion costs are $12,000.Assuming no beginning inventory,the total cost per equivalent unit is:

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The total cost per equivalent unit is calculated by dividing the total costs by the equivalent units. Total costs are $40,000 (materials) + $12,000 (conversion) = $52,000. Total equivalent units are 40,000 (materials) + 24,000 (conversion) = 64,000. So, $52,000 / 64,000 = $0.8125 per equivalent unit. However, since the question asks for the cost per equivalent unit separately for materials and conversion, the cost per equivalent unit for materials is $40,000 / 40,000 = $1.00, and for conversion, it is $12,000 / 24,000 = $0.50. The total cost per equivalent unit is $1.00 + $0.50 = $1.50.

The Mixing Department Has 40,000 Equivalent Units of Direct Materials