The Assembly Department of Zoom Auto Parts Began April with 10,000

question 210

Essay

The Assembly Department of Zoom Auto Parts began April with 10,000 partially complete units in beginning work in process inventory. The beginning work in process inventory balance of $48,762 consisted of $21,120 of direct materials and $27,642 of conversion costs. During the month, production that cost $192,000 (direct materials,$76,800, and conversion costs, $115,200) was started on 32,000 units. Zoom completed and transferred to the Testing Department a total of 36,000 units. The ending work in process inventory was 40% complete as to direct materials and 65% complete as to conversion costs. Zoom Auto Parts uses the weighted-average method for process costing.
Required:
A. Compute the equivalent units for direct materials and conversion costs.
B. Compute the cost per equivalent unit.

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Definitions:

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