materials Conversion costs Equivalent unit costs of opening work in progress Work in progress, opening (given) €7,500 €2,125 Divide by equivalent units of opening work in progress (from Solution Exhibit A) ÷ 300 ÷ 120 Cost per equivalent unit of opening work in progress €25 €17.71
Equivalent unit costs of work done in current period only Costs added in current period (given) €70,000 €42,500 Divide by equivalent units of work done in current period (from Solution Exhibit A) ÷ 2,200 ÷ 2,005 Cost per equivalent unit of work done in current period only €31.82 €21.20