Debits to work in process--assembly department for april, together with data concerning production, are as follows: april 1, work in process: materials cost, 3,000 units $ 7,500 conversion costs, 3,000 units, 80% completed 6,000 materials added during april, 10,000 units 29,000 conversion costs during april 35,000 goods finished during april, 11,500 units april 30 work in process, 1,500 units, 60% completed all direct materials are placed in process at the beginning of the process and the average cost method is used to cost inventories. the conversion cost per equivalent unit (to the nearest cent) for april is:

The conversion cost per equivalent unit is $3.31

Explanation:

The computation of the conversion cost per equivalent unit is shown below:

= Total conversion costs ÷ Total equivalent units

where,

Total conversion cost = completed units + Conversion costs during April

                                    = $6,000 + $35,000

                                    = $41,000

And, the total equivalents units equal to

= Finished good units × percentage of completion + ending work in process units  × percentage of completion

= 11,500 units × 100% + 1,500 units × 60%

= 11,500 units + 900 units

= 12,400 units

Now put these values to the above formula  

So, the per unit would equal to

= $41,000 ÷ 12,400 units

= $3.31 per unit

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