Question: 1. Equivalent Units of Materials Cost

The Bottling Department of Rocky Springs Beverage Company had 12,000 ounces in beginning work in process inventory (20% complete). During the period, 75,200 ounces were completed. The ending work in process inventory was 3,800 ounces (90% complete).
What are the total equivalent units for direct materials if materials are added at the beginning of the process?

2. Equivalent Units of Conversion Costs

The Bottling Department of Rocky Springs Beverage Company had 4,000 ounces in beginning work in process inventory (20% complete). During the period, 36,600 ounces were completed. The ending work in process inventory was 2,900 ounces (20% complete).
What are the total equivalent units for conversion costs? If required, round to the nearest unit.

units

units

3.Cost per Equivalent Unit

The cost of direct materials transferred into the Bottling Department of Rocky Springs Beverage Company is $58,580. The conversion cost for the period in the Bottling Department is $154,050. The total equivalent units for direct materials and conversion are 20,200 ounces and 23,700 ounces, respectively.

Determine the direct materials and conversion costs per equivalent unit. If required, round to the nearest cent.

Direct materials cost per equivalent unit:    $ per ounce

Conversion costs per equivalent unit:         $ per ounce