Baden Company has gathered the following information.
| Units in beginning work in process | | 0 | |
| Units started into production | | 37,000 | |
| Units in ending work in process | | 7,200 | |
| Percent complete in ending work in process: | | | |
| Conversion costs | | 40 | % |
| Materials | | 100 | % |
| Costs incurred: | | | |
| Direct materials | | $ 83,250 | |
| Direct labor | | $ 65,200 | |
| Overhead | | $ 109,638 |
(a)
Compute equivalent units of production for materials and forconversion costs.
| | Materials | | Conversion Costs |
| The equivalent units of production | | | | |
(b)
Determine the unit costs of production.
(c)
Show the assignment of costs to units transferred out and inprocess.
