John Lasseter manufactures toys on a highly automated assembly line. John uses a costing system...

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Accounting

John Lasseter manufactures toys on a highly automated assembly line. John uses a costing system that has two cost categories: direct materials and conversion costs. Direct materials are added at the beginning of the production process and Conversion costs are allocated evenly throughout production.
John provides the following data for January 2022:
Work in process, beginning inventory: 250 units (Direct materials 100% complete; Conversion costs 40% complete)
Work in process, ending inventory: 150 units (Direct
materials 100% complete; Conversion costs 75% complete)
Units started during January 2022: 800 units
Costs for January 2022:
Work in process, beginning inventory (actual):
Direct materials $18,000
Conversion costs $27,000
Direct materials costs added during January 2022 $89,100
Conversion costs added during January 2022 $98,550
Data for standard costing:
Direct materials $1,150 per unit
Conversion costs $1,250 per unit
If John Lasseter uses weighted-average actual costing, what are the equivalent units for direct materials and conversion costs, respectively, for January? Show your working
If John Lasseter uses weighted-average actual costing, what is the cost per equivalent unit for January? Show your working

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