The debits to Work in Process--Assembly Department for April, together with data

Question

The debits to Work in Process--Assembly Department for April, together with data concerning production, are as follows:

April 1, work in process:
Materials cost, 3,000 units
$ 8,000
Conversion costs, 3,000 units,
66.7% completed
6,000
Materials added during April, 10,000 units
30,000
Conversion costs during April
31,000
Goods finished during April, 11,500 units
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April 30 work in process, 1,500 units,
50% completed
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All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. The materials cost per equivalent unit for April is:

$3.00

$3.80

$2.92

$2.31

Explanation / Answer

All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. The materials cost per equivalent unit for April is:

$3.00

$3.80

$2.92

$2.31

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