Data for assembly department for april 2012 are : Work in process, beginning inv
ID: 2349590 • Letter: D
Question
Data for assembly department for april 2012 are :Work in process, beginning inventory--------400 units
Direct materials (100%)
Conversion costs (30%)
Units started during April----------------------1200 units
Work in process, ending inventory----------250 units
Direct materials (100%)
Conversion costs (50%)
Costs for april 2012:
Work in process beginning inventory
Direct materials -------------------------------230,000
Conversion costs------------------------------ 220,000
Direct materials cost added during April- 700,000
Conversion costs added during arpril-----1,175,000
What is the direct materials cost per equivalent unit during April?
Explanation / Answer
Data for assembly department for april 2012 are :
Work in process, beginning inventory--------400 units
Direct materials (100%)
Conversion costs (30%)
Units started during April----------------------1200 units
Work in process, ending inventory----------250 units
Direct materials (100%)
Conversion costs (50%)
Costs for april 2012:
Work in process beginning inventory
Direct materials -------------------------------230,000
Conversion costs------------------------------ 220,000
Direct materials cost added during April- 700,000
Conversion costs added during arpril-----1,175,000
What are the equivalent units for direct materials and conversion costs, respectively, for April?
equivalent units = 400 units + 1200 units =1600 units answer
=======================
conversion costs
Work in process, ending 250 125
conversion costs=1,600-125 = 1,475 units answer
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