On nionmaton
Units charged to production:
Inventory in process, January 1
3,700
Received from Reaction Department
47,700
Total units accounted for by the Filling Department
51,400
Units to be assigned costs:
Equivalent Units Whole Units Direct Materials
Conversion 740
Inventory in process, January 1
3,700 47,300
Started and completed in January
47,300
47,300
Transferred to finished goods in January
47,300
47,300
Inventory in process, January 31
4,100
30
1,230
Total units to be assigned costs
47,300
47,300
48,530
Cost Information Direct Materials
Cost per equivalent unit:
Conversion 175,480
Total costs for January in Filling Department
175,480
Total equivalent units
168,608
168,608
Cost per equivalent unit
344,088
344,088
Costs assigned to production:
Direct Materials
Conversion
Total
Inventory in process, January 1
Costs incurred in January
Total costs accounted for by the Filling Department