Baden Company kind of has gathered the complying with information. 44,000 7,700 Units in beginning work-related in procedure Units started into manufacturing Units in ending occupational in process Percent finish in finishing occupational in process: Conversion costs Materials Costs incurred: Direct materials Direct labor Overhead 40% 100% $74,800 $68,000 $103,300

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Determine the unit expenses of production. (Round unit prices to 2 decimal areas, eg. 2.25.) Materials Convariation Costs Unit prices $ e Textbook and also Media * Your answer is incorrect. Show the assignment of costs to systems transferred out and in process. (Round answers to decimal places, e.g. 1,225.) Units transferred out Units in ending work-related in process $

Unit Cost ofProduction :-


Convariation Cost

Unit Costs



Unit Cost = Total cost/Equivalent units

Material Equivalent unit = Units moved + Ending WIP

Units transferred = 44000 – 7700 = 36300 units

Material Equivalent unit = 36300 + (7700 * 100%) = 44000units

Unit Cost formaterial = $74800/44000 devices = $1.70

Conversion Equivalent unit = 36300 + (7700 * 40%) = 39380units

Unit Cost forConversion = ($68000 + $103300)/39380 =$4.35

Cost of Unitstransferred out and also in process:-

Units moved out


Units in Ending Work in Process


Units transferredout = 36300 * ($1.70 + $4.35) = $219615

Units in Ending Work inProcess = (7700 * $1.70) + (3080 * $4.35) =

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