Hinc. uses the weighted-average method in its process costing. the following data concern the company’s mixing department for the month of december. materials conversion work in process, december 1 $ 8,430 $ 9,428 cost added to production in the mixing department during december $ 226,800 $ 284,532 equivalent units of production for december 10,200 9,700 required: compute the cost per equivalent unit for materials and conversion for the mixing department in december

Cost per equivalent unit for materials = $23.06

Cost per equivalent unit for conversion = $30.30

Explanation:

Cost per equivalent unit for materials:

Total cost = Cost of beginning work in process + Costs added during the month

                = $8,430 + $226,800

                = $235,230

Therefore,

cost per equivalent unit:

      = $23.06

Cost per equivalent unit for conversion:

Total cost = Cost of beginning work in process + Costs added during the month

                = $9,428 + $284,532

                = $293,960

Therefore,

cost per equivalent unit:

      = $30.30

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