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What are the cost per equivalent unit for materials and the cost per equivalent for conversion for the Mixing Department for August using the FIFO method?

05 / 03 / 2018 Assignment

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Hayek Corporation uses the FIFO method in its process costing. The following data concern the company’s Mixing Department for the month of August.

Materials Conversion

Work in process, August 1 ……………………………. $31,734 $30,320

Cost added to production in the Mixing

Department during August…………………………….. $91,332 $81,864

Equivalent units of production for August……………… 7,740 7,580

Required:

What are the cost per equivalent unit for materials and the cost per equivalent for conversion for the Mixing Department for August using the FIFO method?


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