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department G had 8000 units in work in process that were 40% converted at the beginning...

department G had 8000 units in work in process that were 40% converted at the beginning of the period at a cost of 19450. During the period, 18000 units of direct materials were added at a cost of $54000, 18500 units were completed, and 7500 units were 40% completed. The first in, first out method is used and all the materials are added at the beginning of the4 process. Direct labor was $32,500, and factory overhead was $66320 during the period. the conversion cost of the units started and completed during the period was

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Answer #1
Direct materials Conversion costs
To complete Beginning work in process 0 4800 =8000*(1-40%)
Units started and completed 10500 10500 =18500-8000
Ending work in process 7500 3000 =7500*40%
Equivalent units 18000 18300
Direct materials Conversion costs
Current period costs 54000 98820
Equivalent units 18000 18300
Cost per Equivalent unit 3.00 5.40
Units started and completed 10500
X Conversion Cost per Equivalent unit 5.40
Conversion cost of the units started and completed 56700
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