The Assembly Department of Zoom Auto Parts began September with no work in process inventory. During the month, production that cost $136,719 (direct materials, $39,195, and conversion costs, $97,524) was started on 116,000 units. Zoom completed and transferred to the Testing Department a total of 103,000 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.
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