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This is the cost per equivalent unit using the weighted average method.
Under the FIFO method of process costing we need to make three calculations to determine the equivalent units of production. These are: calculate (1) how many EUP were required to finish BWIP, (2) how many units were started and completed and (3) how many EUP were needed to start the EWIP. There were 16,000 units in BWIP and they were 20% complete for conversion costs, meaning that they needed to do 80%, or 12,800 EUP to finish BWIP. There were a total of 76,000 units started and completed during the period (92,000 completed minus the 16,000 in BWIP). There were 24,000 units in EWIP that were 40% complete for conversion costs, meaning that 9,600 EUP of conversion costs had been done on the EWIP. Adding these three numbers together, we get 98,400 units. Conversion Costs Completion of BWIP 12,800 Started & Completed 76,000 Starting of EWIP 9,600 TOTAL EUP-FIFO 98,400 The conversion costs added during the period were $182,880 in direct labor costs and $391,160 in overhead costs, for a total of $574,040. The conversion costs of $574,040 divided by the equivalent units of production for conversion costs of 98,400 equals the equivalent unit conversion cost of $5.83.
This answer results from dividing the conversion costs incurred during the period by the total equivalent units of production calculated using the weighted average method instead of FIFO.
This is the total conversion costs in both beginning work-in-process inventory and those incurred during the period, divided by the number of equivalent units under FIFO. When FIFO costing is used, the costs in beginning WIP inventory are allocated 100% to completed units, so those costs are not included in the calculation of the cost per equivalent unit that is used to allocate the costs incurred during the period between completed units and units in ending WIP inventory.