Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,280,000 as follows. Work in process, November 1

Materials $79,000
Conversion costs 48,150 $127,150
Materials added 1,589,000
Labor 225,920
Overhead 337,930

Production records show that 35,000 units were in beginning work in process 30% complete as to conversion costs, 660,000 units were started into production, and 25,000 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process.

Required:
Determine the equivalent units of production and the unit production costs for the Assembly Department.

Equivalent units of Production :

Unit of Production Costs :

Explanation:

Since we are not given the method by which the Rivera Company accumulates its costs, i will assume the Weighted Average Method.

But First, determine the number of units completed and transferred.

Number of units completed and transferred = 35,000 + 660,000 - 25,000

                                                                         =  670,000

Calculation of Equivalent Units of Production

1. Materials

Ending Work In Process Inventory (25,000 × 100%)     25,000

Completed and Transferred (670,000 × 100%)           670,000

Equivalent Units of Production for Materials               695,000

2. Conversion Costs

Ending Work In Process Inventory (25,000 × 40%)       10,000

Completed and Transferred (670,000 × 100%)           670,000

Equivalent Units of Production for Materials               680,000

Calculation of Costs per Equivalent Unit

1. Materials

Costs per Equivalent Unit = Total Costs  ÷ Total Equivalent Units

                                           = ($79,000 + $1,589,000) ÷ 695,000

                                           = $2.40

1. Conversion Costs

Costs per Equivalent Unit = Total Costs  ÷ Total Equivalent Units

                                           = ($48,150 + $225,920 + $337,930 ) ÷ 680,000

                                           = $0.90

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