1.

physical units schedule

units Direct Material Conversion Cost
units to account for:
BWIP 8 4471200 371200
Started 50 223560000 18560000
units to account for: 58 231012000 19209600

units to account for:

Completed 46 228031200 18931200
EWIP 12 2980800 278400
units to account for: 58 231012000 19209600

2. calculate equivalent unit

Direct Material Conversion Cost
units Completed 228031200 18931200
EWIP 2980800 278400
Equvalent unit 231012000 19209600

2. Cost per equivalent unit

Direct Material Conversion Cost

cost in BWIP 4471200 371200

cost added in may 32200000 13920000

BWIP and add cost 36671200 14291200

Equvalent unit 231012000 19209600
Cost per equivelant unit 0.158741537236161 0.743961352657005
 Conversion Cost

371200
18560000
19209600

18931200
278400
19209600

nversion Cost
18931200
278400
19209600

Conversion Cost

371200

13920000

14291200
19209600
0.743961352657005