During April, the production department of a process manufacturing system comple
ID: 2331026 • Letter: D
Question
During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of these transferred units, 79,000 were in process in the production department at the beginning of April and 316,000 were started and completed in April. April's beginning inventory units were 80% complete with respect to materials and 20% complete with respect to conversion. At the end of April, 101,000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion.
Explanation / Answer
Answer:
1.
Compute the number of units transferred to finished goods.
Units in beginning inventory
79,000
Units started and completed
316,000
Total units transferred to finished goods
395,000
2
Compute the number of equivalent units with respect to both materials used and labor used in the production department for April using the weighted-average method.
Equivalent units of production - weighted average
Units
% Materials
EUP- Materials
% Labor
EUP- Labor
Units completed and transferred out
395,000
100%
395,000
100%
395,000
Units of ending goods in process
101,000
85%
85,850
35%
35,350
Equivalent units of production
496,000
480,850
430,350
1.
Compute the number of units transferred to finished goods.
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