During April, the production department of a process manufacturing system comple

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, 82,000 were in process in the production department at the beginning of April and 328,000 were started and completed in April. April's beginning inventory units were 70% complete with respect to materials and 30% complete with respect to conversion. At the end of April, 104,000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion.

1. Compute the number of units transferred to finished goods.

2. Compute the number of equivalent units with respect to both materials used and conversion used in the production department for April using the weighted-average method.

Complete this question by entering your answers in the tabs below.

Compute the number of units transferred to finished goods.

Compute the number of equivalent units with respect to both materials used and conversion used in the production department for April using the weighted-average method.

Explanation / Answer

1) Unit transferred out = 82000+328000 = 410000 Units

2) Equivalent unit of production :

Units % materials EUP-materials % conversion EUP-conversion Units transferred out 410000 100% 410000 100% 410000 Ending work in process 104000 85% 88400 35% 36400 Total equivalent unit of production 514000 498400 446400

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