Problem
The debits to Work in Process - Assembly Department for April, together with data concerning production, are as follows:
April 1, work in process:
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Materials cost, 3,000 units
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$7,302
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Conversion costs, 3,000 units,
|
|
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2/3 completed
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$5,183
|
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Materials added during April, 10,000 units
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$25,533
|
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Conversion costs during April
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$32,123
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Goods finished during April, 11,500 units
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- - -
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April 30 work in process, 1,500 units,
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|
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1/2 completed
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- - -
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All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. What is the materials cost per equivalent unit for April?