17-16(25min-theuniversityoftexasatdallas.docVIP

(25 min.) Equivalent units, zero beginning inventory 1. Direct materials cost per unit ($720,000 ÷ 10,000) $ 72 Conversion cost per unit ($760,000 ÷ 10,000) 76 Assembly Department cost per unit $148 2a. Solution Exhibit 17-16A calculates the equivalent units of direct materials and conversion costs in the Assembly Department of International Electronics in February 2004. Solution Exhibit 17-16B computes equivalent units costs. 2b. Direct materials cost per unit $ 72 Conversion cost per unit 80 Assembly Department cost per unit $152 3. The difference in the Assembly Departmen