Question

Next consider the 10,00 masks still in ending work in process.

a. These masks have 10,000 equivalent units of direct materials (which cost is $2.80 per equivalent unit) so =

b. these masks also have 2,500 equivalent units of conversion costs, which costs $1.60 per eq. unit so the conversion costs are =

Answer 1

The question involves calculating costs for work in process inventory. For the direct materials of 10,000 masks, the cost is $28,000, and for the conversion costs of 2,500 equivalent units, the total is $4,000.

Step-by-step explanation:

The question is discussing the calculation of costs for masks in an ending work in process inventory using the concepts of equivalent units and cost per equivalent unit. For the 10,000 masks, we are given that each has an equivalent unit for direct materials at a cost of $2.80. Therefore, the total cost of direct materials for these masks would be 10,000 equivalent units multiplied by $2.80 per unit, resulting in a total of $28,000. On the other hand, there are 2,500 equivalent units of conversion costs, with a cost of $1.60 per equivalent unit, leading to a total conversion cost of 2,500 units multiplied by $1.60 per unit, which is $4,000.