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Coronado Company has the following equivalent units for July: materials 19000 and conversion costs 18800. Production cost data are: Materials Conversion Work in process, July 1 $ 7800 $ 2000 Costs added in July 53000 45000 The unit production costs for July are: Materials Conversion Costs

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Answer:

1. Per unit material cost = (Beginning WIP cost + Cost added) / Equivalent units for material

Per unit material cost = ($7,800 + $53,000) / $19,000

Per unit material cost = $60,800 / $19,000

Per unit material cost = $3.20

2. Per unit conversion cost = (Beginning WIP cost + Cost added) / Equivalent units for conversion

Per unit conversion cost = ($2,000 + $45,000) / $18,800

Per unit conversion cost = $47,000 / $18,800

Per unit conversion cost = $2.50

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