At Trapeze Corporation, direct materials are added at the beginning of the proce

Question

At Trapeze Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning (50% for conversion) 24200 units

Units started 128500 units

Units completed and transferred out 111 700

units WIP ending (60% for conversion) 41000 units

Beginning WIP direct materials $35,000

Beginning WIP conversion costs $22,500

Costs of materials added $384,100

Costs of conversion added $271,125

What are the total equivalent units for direct materials?

Explanation / Answer

Answer is 152700 units Total Equivalent units of material Total units of completed and transferred out units 111700 Equivalent units of Ending WIP (41000*100%) 41000 Total equivalent units of material under Weighted 152700

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