Bentley Enterprises uses process costing to control costs in the manufacture of Dust Sensors for the mining industry. The following information pertains to operations for November. (CMA Exam adapted)

Units
Work in process, November 1st 16,200
Started in production during November 102,000
Work in process, November 30th 24,200

The beginning inventory was 60% complete as to materials and 20% complete as to conversion costs. The ending inventory was 90% complete as to materials and 40% complete as to conversion costs.
Costs pertaining to November are as follows:
Beginning inventory: direct materials, $54,760; direct labor, $20,520; manufacturing overhead, $15,440.
Costs incurred during the month: direct materials, $470,000; direct labor, $184,880; manufacturing overhead, $393,160.
What is the equivalent unit cost for materials assuming Bentley uses first-in, first-out (FIFO) process costing?

a.$4.05.
b.$4.43.
c.$4.53.
d.$4.73.

b.$4.43.

Explanation:

                                                                      Cost            Units

Beginning inventory:

direct materials,                                       $54,760;      9270

Costs incurred during the month:

direct materials,                                     $470,000     102,000  

Total                                                         $ 524 760    118,200

Equivalent Unit Costs= $ 524760/118 ,200= $ 4.43

As FIFO method is used first the beginning inventory and started units will be accounted for.

Working

Units

Work in process, November 1st                           16,200

Started in production during November 10           2,000

Work in process, November 30th                          24,200

The beginning inventory was 60% complete as to materials and 20% complete as to conversion costs.

Beginning Inventory Units

Materials  16,200 (60 %)   9720

Conversion Costs  16,200 (20% ) 3240

 The ending inventory was 90% complete as to materials and 40% complete as to conversion costs.

Materials  24,200 (90 %)   21780

Conversion Costs  24,200 (40% ) 9680

Beginning inventory: direct materials, $54,760; direct labor, $20,520; manufacturing overhead, $15,440.

Costs incurred during the month: direct materials, $470,000; direct labor, $184,880; manufacturing overhead, $393,160.

an employee's increased output after additional training

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