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Unformatted text preview: Conversion Costs 12000 Number of units *% completed 12000*100% ,12000*100% 1200 Number of units *% completed 3000*100% ,3000*40% 13200 Total of equivalent units 12000+3000 ,12000+1200 Total $73,320.00 Cost in April /number of equivalent units $73,320.00 Sum of material cost and conversion cost in beginning WIP and Cos Units transferred out *( material cost per equivalent unit +conversion cost per equivalent unit) ,12000*($2.40+ Units transferred out * material cost per equivalent unit ,3000*$2.40 Units transferred out *conversion cost per equivalent unit ,1200*$2.83 st in April +$2.83)...
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- Spring '10