Conversion costs

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  Materials costs and conversion costs in the beginning Work in Process Inventory totaled $12,000 and $16,000, respectively. Ending Work in Process Inventory is 4,000 units, 100% complete as to materials and 20% complete as to conversion costs.

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  During May, $50,000 materials costs and $66,000 conversion costs were charged to the department. How much are unit production costs for materials and conversion costs for May if the weighted average method is used?

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• Costing: Work Progress at Concordia Corp.

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