Solution:
Quantity schedule:18200
Cost charged to department:
Total cost=115500 unit cost=19.332
Total cost accounted for 325479
Transferred to next department
14000*19.332 270648
Equivalent units produced:
Direct material= 17500
Factory over head=15750
Direct labor=15750
Cost per Units:
Direct material==12
FOH=2.444
Direct labor=4.888
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