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Accounting

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Required information [The following information applies to the questions displayed below.] Dengo Company makes a trail mix in two departments: Roasting and Blending. Direct materials are added at the beginning of each process, and conversion costs are added evenly throughout each process. The company uses the FIFO method of process costing. October data for the Roasting department follow. Direct Materials Conversion Percent Percent Units Complete Complete Beginning work in process inventory 4,090 100% 30% Units started and completed 20, 200 Units completed and transferred out 24 , 200 Ending work in process inventory 3,400 100% 70% Beginning work in process inventory $ 123, 670 Costs added this period Direct materials $ 295, 000 Conversion 1, 279, 152 1, 574, 152 Total costs to account for $ 1, 697, 822 2. Compute cost per equivalent unit of production for both direct materials and conversion. Cost per equivalent unit of production Materials Conversion - Equivalent units of production Cost per equivalent unit of production

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