Adepartment adds raw materials to a process at the beginning of the process and incursconversion costs uniformly throughout the process. for the month of january, there wereno units in the beginning work in process inventory; 60,000 units were started intoproduction in january; and there were 15,000 units that were 40% complete in theending work in process inventory at the end of january. what were the equivalent unitsof production for materials for the month of january?

Hank itzek manufactures and sells homemade wine, and he wants to develop a standard cost per gallon. the following are required for production of a 70-gallon batch. 2,700 ounces of grape concentrate at $0.04 per ounce 77 pounds of granulated sugar at $0.43 per pound 133 lemons at $0.79 each 350 yeast tablets at $0.24 each 350 nutrient tablets at $0.14 each 2,500 ounces of water at $0.001 per ounce hank estimates that 4% of the grape concentrate is wasted, 9% of the sugar is lost, and 32% of the lemons cannot be used. compute the standard cost of the ingredients for one gallon of wine. (round intermediate calculations and final answer to 2 decimal places, e.g.