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Chap004 (dragged) 17

# Chap004 (dragged) 17 - s p e r e q u i v a l ent unit \$1.30...

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McGraw-Hill/Irwin ¤ 2005 The McGraw-Hill Companies, Inc. 4 - 18 Solutions Manual PROBLEM 4-29 (CONTINUED) 3. Costs per equivalent unit: Direct Material Conversion Total Work in process, 1/1/x4 .................................. \$ 300,000 \$ 620,800 a \$ 920,800 Costs incurred during 20x4 ........................... 1,403,000 3,400,000 b 4,803,000 Total costs to account for .............................. \$1,703,000 \$4,020,800 \$5,723,800 Equivalent units ..............................................
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Unformatted text preview: s p e r e q u i v a l ent unit. .............................. \$1.30 c \$3.50 d \$ 4 . 8 e a Conversion cost = direct labor + overhead = direct labor + (100% u direct labor) = 200% u direct labor = 200% u \$310,400 = \$ 6 2 , 8 b Conversion cost = 200% u direct labor = 200% u \$1,700,000 = \$ 3 , 4 , c \$1.30 = \$1,703,000 ÷ 1,310,000 d \$3.50 = \$4,020,800 ÷ 1,148,800 e \$4.80 = \$1.30 + \$3.50...
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