1) Department F had 4,000 units in Work in Process that were 40%
completed at the beginning of the period at a cost of $14,400. Of
the $14,400, $8,900 was for material and $5,500 was for conversion
costs. 14,000 units of direct materials were added during the
period at a cost of $31,800. 15,000 units were completed during the
period, and 3,000 units were 75% completed at the end of the
period. All materials are added at the beginning of the process.
Direct labor was $34,000 and factory overhead was $19,900.
If the average cost method is used, the conversion cost per unit
(to the nearest cent) would be
a.$5.40
b.$3.44
c.$3.30
d.$3.96
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