Wyoming Products Inc. completed and transferred 124,200 particle board units of production from the Pressing Department. There was no beginning inventory in process in the department. The ending in-process inventory was 14,000 units, which were 2/5 complete as to conversion cost. All materials are added at the beginning of the process. Direct materials cost incurred was $815,380, direct labor cost incurred was $104,130, and factory overhead applied was $51,630.
Determine the following for the Pressing Department.
a. Total conversion cost
b. Conversion cost per equivalent unit
c. Direct materials cost per equivalent unit
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Wyoming Products Inc. completed and transferred 124,200 particle board units of production from the...
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