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Alpha Company manufactured 10,000 units and reported the following information during December:

Direct materials $38,000
Direct labor 21,000
Manufacturing overhead 37,000
Beginning work-in-process inventory 24,000
Ending work-in-process inventory 25,000
The conversion cost per unit is: a) $6.60 per unit
b) $9.60 per unit
c) $5.60 per unit
d) $6.40 per unit

User MicE
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1 Answer

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Final answer:

The conversion cost per unit for Alpha Company can be determined by adding the direct labor costs ($21,000) and the manufacturing overhead ($37,000) to get the total conversion costs ($58,000), and then dividing by the number of units manufactured (10,000 units), which results in $5.80 per unit. Since this answer doesn't match any of the available choices, there may be an error in the question or the provided data.

Step-by-step explanation:

The student is asking about the calculation of the conversion cost per unit for Alpha Company's manufacturing process. Conversion costs are the costs required to convert raw materials into finished products and typically include direct labor and manufacturing overhead expenses. To calculate the conversion cost per unit, the total conversion costs must be divided by the number of units manufactured.

Let's first calculate the total conversion costs:

  • Direct Labor: $21,000
  • Manufacturing Overhead: $37,000

Summing these gives us a total conversion cost of $21,000 + $37,000 = $58,000.

To find the conversion cost per unit, divide the total conversion costs by the number of units produced:

Conversion Cost per Unit = Total Conversion Costs / Number of Units Manufactured

Substituting the numbers in:

Conversion Cost per Unit = $58,000 / 10,000 units = $5.80 per unit

However, none of the provided answer choices exactly match this figure. It seems there may be a discrepancy in the question or provided data.

User Germano
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