The Assembly Department of Watts Speakers Began June with No

question 190

Essay

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.