# Vista Vacuum Company has the following production information for the month of March. All materials are added at the beginning of the manufacturing process.UnitsBeginning inventory of 3,000 units that are 100 percent complete for materials and 25 percent complete for conversion14,700 units started during the periodEnding inventory of 3,400 units that are 13 percent complete for conversionManufacturing CostsBeginning inventory was \$19,800 (\$9,700 materials and \$10,100 conversion costs)Costs added during the month were \$28,900 for materials and \$48,900 for conversion (\$27,600 labor and \$21,300 applied overhead)Assume the company uses Weighted-Average MethodRequired:1. Calculate the number of equivalent units of production for materials and conversion for MarchEquivalent UnitsPhysical UnitsDirect MaterialsConversionUnits CompletedEnding Inventory3,4004423,4003,4003,400442Total2. Calculate the cost per equivalent unit for materials and conversion for March. (Round your answers to 5 decimal places.)Direct MaterialsConversionCost per Equivalent Unit

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Step 1
1. Calculate the number of equivalent units of production for both materials and conversion for the month of march:
Step 2

Working note:

Calculate the number of u...

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