The debits to Work in ProcessAssembly Department for April, together with data concerning production, are...

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Finance

The debits to Work in ProcessAssembly Department for April, together with data concerning production, are as follows:

April 1, work in process:
Materials cost, 3,000 units $ 8,445
Conversion costs, 3,000 units, 40% completed 5,265
Materials added during April, 10,000 units 27,787
Conversion costs during April 31,196
Goods finished during April, 12,000 units 0
April 30 work in process, 1,000 units, 40% completed 0

All direct materials are added at the beginning of the process, and the first-in, first-out method is used to cost inventories. The conversion cost per equivalent unit for April is

$2.79

$2.71

$3.12

$2.40

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