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Injection Molding

question 44

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Answer the following questions using the information below:
Injection Molding Ltd manufactures plastic moldings for car seats.Its costing system utilises two cost categories,direct materials and conversion costs.Each product must pass through Department A and Department B.Direct materials are added at the beginning of production.Conversion costs are allocated evenly throughout production.
Data for Department A for Febuary 2018 are:

 Work-in-process, beginning inventory, 40% converted 200 units  Units started during February 600 units  Work in proces, ending inventory 100 units \begin{array}{ll}\text { Work-in-process, beginning inventory, } 40 \% \text { converted } & 200 \text { units } \\\text { Units started during February } & 600 \text { units } \\\text { Work in proces, ending inventory } & 100 \text { units }\end{array}

Costs for Department A for Febuary 2018 are:
Work-in-process, beginning inventory:Direct materials$100000 Conversion costs $100000 Direct materials costs added during February $1000000 Conversion costs added during February $1250000\begin{array}{lc}\text {Work-in-process, beginning inventory:}\\\text {Direct materials}&&\$ 100000 \\ \text { Conversion costs } & \$ 100000 \\\text { Direct materials costs added during February } & \$ 1000000 \\\text { Conversion costs added during February } & \$ 1250000\end{array}

-What is the unit cost per equivalent unit in Department A?


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