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Item 13Item 13 A company uses a process costing system. Its Assembly Department's beginning inventory consisted of 30,000 units, 75% complete with respect to direct labor and overhead. The department completed and transferred out 127,500 units this period. The ending inventory consists of 20,000 units that are 25% complete with respect to direct labor and overhead. All direct materials are added at the beginning of the process. The department incurred direct labor costs of $24,000 and overhead costs of $32,000 for the period. Assuming the weighted average method, the direct labor cost per equivalent unit (rounded to the nearest cent) is:

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Tundexi

Answer:

$0.25

Explanation:

Note: The direct labor beginning inventory costs were $9,000 was missing

Equivalent unit for direct labor cost

Unit transferred              127,500    100%     127,500

Ending WIP Inventory    20,000      25%      5,000

Total                                147,500                  132,500

Total Cost

Cost in WIP Beginning         9,000

Cost added during period   24,000

Total cost                              33,000

Cost per equivalent unit = Total Cost / Equivalent unit for direct labor cost

Cost per equivalent unit = 33,000 / 132,500

Cost per equivalent unit = $0.25

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