Department A had 10,000 units in work in process that were 30% converted at the beginning of the period at a cost of $10,000. During the period, 15,000 units of direct materials were added at a cost of $60,000, 16,000 units were completed, and 9,000 units were 40% completed. The first in, first out method is used and all materials are added at the beginning of the process. Direct labor was $30,000, and factory overhead was $60,000 during the period.
1. What is the number of equivalent units of conversion for the perod? 12,600
2. What is the tontoal conversion costs for the period? $90,000
3. What was the conversion cost of the units started and completed during the period?
4. What was the converision cost of the 9,000 units in process at the end of the period?