Financial and Managerial Accounting: E4-7 Blue Line Co makes two kinds of ink and uses

Financial and Managerial Accounting 
E4-7 
Blue Line Co makes two kinds of ink and uses a process costing system. The company's WIP inventory for blue ink on November 1 consisted of 10,000 units. An additional 8,000 units were entered into production in November, and 3,000 units were completed and transferred to finished goods inventory. The 15,000 units in ending WIP inventory were 100% complete as to materials and 80% complete as to conversion costs. Cost information for November for blue ink production is as followed: 
Cost in beginning WIP: 
Direct labor 20,000 
Direct materials 10,000 
Manufacturing overhead 30,000 

The following costs were added during the month: 
Direct labor 5,000 
Direct material 14,840 
Manufacturing overhead 20,000 

A.) Prepare a schedule of equivalent units. 
B.) Compute the cost per equivalent units for materials. 
C.) Compute the cost per equivalent units for conversion.
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