The Assembly Department of Watts Speakers began June with no work in process inventory. During the month, production that cost $68,595 (direct materials, $19,635, and conversion costs, $48,960) was started on 58,000 units. Watts completed and transferred to the Testing Department a total of 40,000 units. The ending work in process inventory was 37.5% complete as to direct materials and 80% complete as to conversion costs.
Required:
A. Compute the equivalent units for direct materials and conversion costs.
B. Compute the cost per equivalent unit.

Question

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The Answer of The Assembly Department of Watts Speakers began June with no work in process inventory. During the month, production that cost $68,595 (direct materials, $19,635, and conversion costs, $48,960) was started on 58,000 units. Watts completed and transferred to the Testing Department a total of 40,000 units. The ending work in process inventory was 37.5% complete as to direct materials and 80% complete as to conversion costs.
Required:
A. Compute the equivalent units for direct materials and conversion costs.
B. Compute the cost per equivalent unit.

The Assembly Department of Watts Speakers Began June with No