The mixing department has 18,000 units and $50,000 in costs for which to account. Of the 18,000 units, 12,000 were completed and transferred to the next department. The 6,000 remaining were 25% complete for conversion costs
Direct materials are added at the beginning of the process, and the conversion costs are added evenly throughout the process. The cost per equivalent unit is $2.25 for direct materials and $0.80 for conversion costs. The total costs to account for are
A) $93,000.
B) $50,000.
C) $14,700.
D) $18,300.
B
Business
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