The assembly department of one roof, inc., manufacturer of computers, incurred $300,000 in direct material costs and $70,000 in conversion costs. the equivalent units of production for direct materials and conversion costs are 1,000 and 600, respectively. the cost per equivalent unit of production (eup) for conversion costs is (round your answer to the nearest cent.)

a. $500.00 per eup
b. $300.00 per eup
c. $70.00 per eup
d. $116.67 per eup

D) $116.67 per EUP

Explanation:

To find out the equivalent unit of production (EUP) for conversion costs we have to divide the total conversion costs by the equivalent units produced:

EUP conversion costs = $70,000 / 600 units = $116.67 per EUP

The EUP for direct materials would = total costs direct materials / equivalent units produced = $300,000 / 1,000 units = $300 per EUP

Both fully completed units and partially completed units are expressed in terms of equivalent units of production.

don't use it that much

answer: b) the us is the leading importer but not the leading exporter.

extra info:

the u.s is the largest importer but it is not the largest exporter as china sits on the top of the table when it comes to leading exporters.

but u.s is not far from first,

they rank in 2nd globally as the worlds largest exporter.

happy to

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