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Use the Following Information to Calculate the Cost Per Equivalent

Question 54

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Use the following information to calculate the cost per equivalent unit for direct materials,direct labor,overhead,and in total for the Assembly Department of Dessert Company for the month of June.
 Direct  Direct  Materials  Labor  Overhead  Total costs to be accounted for $600,000$1,200,000$1,800,000 Total equivalent units accounted for 30,000 units 24,000 units 24,000 units \begin{array}{lccc}& \text { Direct } & \text { Direct } & \\& \text { Materials } & \text { Labor } & \text { Overhead } \\\text { Total costs to be accounted for } & \$ 600,000 & \$ 1,200,000 & \$ 1,800,000 \\\text { Total equivalent units accounted for } & 30,000 \text { units } & 24,000 \text { units } & 24,000 \text { units }\end{array}

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