Unit costs materials conversion cost total
Cost in February $120000 $32000 $152000
Equivalent unit 8000 4000
Unit costs $15 $8 $23


Why were the equivalent unit under conversion cost not same as for materials.

If the total amount of units transferred out for February were 12000, how much would the total costs reflected on the monthly production cost report be? Show condensed section of production cost report that would calculate this

Equivalent units
Material conversion cost total
Costs
Unit costs
Costs in February $120000 $32000 $152000
Equivalent units 8000 4000
Unit costs $15 $8 $23

Cost reconciliation Schedule
Costs Accounted for
Transferred out 12000*23 $276000