The Blending Department of Peacock Company has the following cost and production data for the month of April. Costs: Work in process, April 1 Direct materials: 100% complete $106,540 Conversion costs: 20% complete 71,600 Cost of work in process, April 1 $178,140 Costs incurred during production in April Direct materials $881,297 Conversion costs 311,080 Costs incurred in April $1,192,377 Units transferred out totaled 15,413. Ending work in process was 1,330 units that are 100% complete as to materials and 40% complete as to conversion costs. Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of April. material? conversion cost? Compute the unit costs for the month. unit cost-materials? unit cost-conversion cost? Determine the costs to be assigned to the units transferred out and in ending work in process. Transferred out $______ Work in process Materials $________ Conversion costs ________ _________ Total costs $___________
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