At Trapeze Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:WIP beginning (50% for conversion)26,200 unitsUnits started127,500 unitsUnits completed and transferred out110,700 unitsWIP ending (60% for conversion)43,000 unitsBeginning WIP direct materials$34,000Beginning WIP conversion costs$22,500Costs of materials added$390,100Costs of conversion added$271,125What is the cost per equivalent unit for direct materials?

the cost per equivalent unit for direct materials is $2.76

Explanation:

First Determine the Total Equivalent Units for Direct Materials.

Note : direct materials are added at the beginning of the process

Units completed and transferred out ( 110,700×100%)   = 110,700

Ending Work - In - Process  ( 43,000×100%)                    = 43,000

Total                                                                                   = 153,700

Next determine the Total Cost of Direct Materials Incurred during the period.

Opening Work - In - Process               =   $34,000

Added During the year                        =  $390,100

Total                                                      =  $424,100

Then determine the cost per equivalent unit for direct materials

Cost per equivalent unit = Total Cost of Direct Materials/Total Equivalent Units for Direct Materials

                                          = $424,100 / 153,700

                                          = $2.76

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