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Completed output from a process in a period was 16,000 units. There was no opening work-in-progress but 1,200 units, which were complete for materials but only 40% processed in respect of conversion costs, were unfinished at the end of the period. The costs per equivalent unit for the period were: Materials $12.60 Conversion costs $8.70 What was the value of the closing work-in-progress?

Completed output from a process in a period was 16,000 units. There was no
opening work-in-progress but 1,200 units, which were complete for materials but
only 40% processed in respect of conversion costs, were unfinished at the end of the
period.

The costs per equivalent unit for the period were:
Materials $12.60

Conversion costs $8.70
What was the value of the closing work-in-progress?

A manufacturing process had no work-in-progress at the start of a period and no losses during the period. Completed output was 85,000 kg in the period during which 105,000 kg of material were input to the process. The closing work-inprogress was 60% complete. Conversion costs totalled $592,000 in the period. What was the conversion cost per equivalent unit (to two decimal places)

A manufacturing process had no work-in-progress at the start of a period and no losses during the period. Completed output was 85,000 kg in the period during which 105,000 kg of material were input to the process. The closing work-in-progress was 60% complete. Conversion costs totaled $592,000 in the period.

What was the conversion cost per equivalent unit (to two decimal places)