The Converting Department of Soft N\' Dry Towel and Tissue Company had 920 units
ID: 2388443 • Letter: T
Question
The Converting Department of Soft N' Dry Towel and Tissue Company had 920 units in work in process at the beginning of the period which were 75% complete During the period 16200 unis were completed and transferred to the Packing Department. There were 960 units in process at the end of the period, which were 25% complete.Direct materials are placed into process at the beginning of production. Determine the number of equipment units of production with respect to direct materials and conversion costs.Explanation / Answer
Sorry messed up the first one (entered 900 instead of 920). This one is correct:
Whole Units
Direct Materials Equiv Units
Conversion Equiv Units
Inventory in process (Beg) 75%
920
0
230 (1. 100%-75%=25%
(2)25%x900=225)
Started and Completed
15280 (16200-920)
15280
15280
Transferred out
16200
15280
15510
Inventory in Process, Ending 25%
960
960
240 (960x25%)
Total Units to be assigned costs
17160
16240
15750
Whole Units
Direct Materials Equiv Units
Conversion Equiv Units
Inventory in process (Beg) 75%
920
0
230 (1. 100%-75%=25%
(2)25%x900=225)
Started and Completed
15280 (16200-920)
15280
15280
Transferred out
16200
15280
15510
Inventory in Process, Ending 25%
960
960
240 (960x25%)
Total Units to be assigned costs
17160
16240
15750
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