Rojo Inc.’s production (during October 2010) was: • 53,600 equivalent units for direct material; • 48,800 equivalent units for direct labor; and • 42,000 equivalent units for overhead. In October, the direct material, conversion, and overhead costs incurred are: • Direct material $158,688 • Conversion 189,648 • Overhead 85,200 Beginning WIP Inventory costs for October were: • $26,232 for direct material, • $39,024 for direct labor, and • $20,640 for overhead. a. What was the October weighted average cost per equivalent unit for direct material, direct labor, and overhead? b. How much did Rojo Inc. spend on direct labor in October?

Principles of Accounting Volume 2
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Chapter5: Process Costing
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Rojo Inc.’s production (during October 2010) was: • 53,600 equivalent units for direct material; • 48,800 equivalent units for direct labor; and • 42,000 equivalent units for overhead. In October, the direct material, conversion, and overhead costs incurred are: • Direct material $158,688 • Conversion 189,648 • Overhead 85,200 Beginning WIP Inventory costs for October were: • $26,232 for direct material, • $39,024 for direct labor, and • $20,640 for overhead. a. What was the October weighted average cost per equivalent unit for direct material, direct labor, and overhead? b. How much did Rojo Inc. spend on direct labor in October?
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