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Question - The Mixing Department of Bravo Company has the following cost and production data for the month of April.

Costs:

Work in process, April 1

Direct materials: 100% complete $100,000

Conversion costs: 20% complete 70,000

Cost of work in process, April 1 $170,000

Costs incurred during production in April

Direct materials $ 800,000

Conversion costs 365,000

Costs incurred in April $1,165,000

Units transferred out totaled 17,000. Ending work in process was 1,000 units that are 100% complete as to materials and 40% complete as to conversion costs.

Using the results of the equivalents units found in FIB 1, compute unit cost per conversion cost.

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