Answer:
$167,366
Explanation:
First we calculate the total Cost per Unit equivalent
Material Conversion
Units transferred to the next department 6.900 6.900
Ending WIP
Materials 70% 2.600 1.820
Conversion Cost 55% 2.600 1.430
Equivalents Units Production 8.720 8.330
Cost of beginning work in process inventory $ 8.200 $ 3.500
Costs added during the period $ 111.300 $ 84.400
TOTAL COST $ 119.500 $ 87.900
Equivalents Units Production 8.720 8.330
Cost per equivalent unit 13,70 10,55
When the Cost per equivalent Unit was calculated then we have to aplly it to the total units transferred out.
Units completed and transferred out:
Equivalent units of production (a) 6.900 6.900
Cost per equivalent unit 13,70 10,55
Cost of ending work in process inventory 94.558 72.810
$ 167.369