Verer Custom Carpentry manufactures chairs in its Processing Department. Direct materials are included at the inception of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection takes place as units are placed into production. After inspection, some units are spoiled due to undetectable material defects. Spoiled units generally constitute 5% of the good units. Data provided for March 2017 are as follows:
| WIP, beginning inventory 3/1/2017 | 32,500 units |
Direct materials (100% complete)
Conversion costs (90% complete)
| Started during March | 70,300 units |
| Completed and transferred out | 80,000 units |
| WIP, ending inventory 3/31/2017 | 18,700 units |
Direct materials (100% complete)
Conversion costs (70% complete)
Costs:
WIP, beginning inventory:
| Direct materials added | 105,900 |
| Conversion costs added | 128,160 |
What costs are allocated to the ending work-in-process inventory for direct materials and conversion costs, respectively, using the FIFO method of process costing? (Round any cost per unit calculations to the nearest cent.)
◦ $64,676; $40,067
◦ $28,237; $24,740
◦ $28,352; $25,353
◦ $28,019; $15,091
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