The debits to work in process—assembly department for may, together with data concerning production, are as follows: may 1, work in process: materials cost, 3,000 units $ 8,000 conversion costs, 3,000 units, 66.7% completed 6,000 materials added during may, 10,000 units 30,000 conversion costs during may 31,000 goods finished during may, 11,500 units 0 may 31 work in process, 1,500 units, 50% completed 0 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. the materials cost per equivalent unit for may is

The materials cost per equivalent unit for May is $3

Explanation:

The computation of the materials cost per equivalent unit is shown below:

= Total cost ÷ number of equivalent units

where,

Number of equivalent units = Opening work in progress units × completion units + added units × completion units +  ending work in progress units × completion units

= 3,000 units × 100% + 8,500 units × 100% + 1,500 units × 100%

= 3,000 units + 8,500 units + 1,500 units

= 10,000 units

and, the material cost is $30,000

Now put these values to the above formula  

So, the cost per unit would equal to

= $30,000 ÷ 10,000 units

= $3

The material added = Finished goods units - opening work in progress units

                                = 11,500 units - 3,000 units

                                = 8,500 units

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