Materials  Heating 100% (Materials cost)

Labor  Heating (1) 60% (Conversion cost)

Heating (2) 40%
Overhead  Heating (1) 60% (Conversion cost)
Heating (2) 40%
Heating  Stamping  Equivalent units  Equivalent costs
a) Material Conversion cost
Physical unit: 13,000
Equi accounted for, Nov 30
Tranferred out 11,000 11,000
Equi unit – WIP 2,000 1,200
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Cost:
Total cost $3,640 $6,710 ($10,350)
Unit cost $0.28/unit $0.55/unit
Cost accounted for, Nov 30
Transferred out and completed: $3,080 $6,05 ($9,130)
WIP: $560 $660 ($1,120)
b) $ $
November 1: Dr WIP – Stamping 9,130
Cr WIP – Heating 9,130