Answer:
A) the total units to be accounted for = 23,980 + 4,600 = 28,580 units
B) the total material equivalent units = 23,980 finished units + 4,600 = 28,580 units
total conversion equivalent units = 23,980 finished units + (4,600 x 30%) = 23,980 + 1,380 = 25,360
C) cost reconciliation schedule:
Cost accounted to finished goods 23,980 x (12 + 8) = $479,600
Cost of material in process
material work in process 4,600 x 12 = $55,200
conversion cost in process 1,380 x 8 = $11,040
<u> $66,240 </u>
total cost $545,840
