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O heview Test- Paige Hudleston - Google Chrome Serure https:/www.mathxl.com/Student/Player Test.aspx?TestResutd-710986890review yes Paige Huddleston17/15/18 12-48 PM ACCT 2302-020 Summer 2018 Review Test: Practice Test 1 Chapters 16, 17, 18 Close Score: 0 of 1 pt 5 of 40 Test Score: 82.5%, 33 of 40 pts X18.2-11a were 60% complete. Tem e as e red The Refin ng Department of Sweet Sugar, nc. had 76,000 s o su ar o account in July. Of t e 76,000 tons, 42.000 ons were complete and ansfer ed o theto ng Department, a d the re man g 3 COO to for prcduction arc addd at the bog ning of the process Conversicn costs are added oqually throughout the reining proccss Calculatc the tctal cquivalent units of producion for dirct matcrials OA. 20,400 umils B. 76,000 units C.6.400 units D. 42 DX units Question is complete. Tap on the red indicators to see incorrect answersExplanation / Answer
Answer:
Equivalent units of production for Direct Material =76000 units
Working notes for the above answer is as under
Whole unit
Direct
material
Conversion
Completed and transferred out
42,000
100%
42000
100%
42000
Ending work in progress
34000
100%
34000
60%
20400
Total Units accounted for
76,000
76000
62400
Equivalent units of production for Direct Material =76000 units
Equivalent units of production for Conversion =62,400 units
Whole unit
Direct
material
Conversion
Completed and transferred out
42,000
100%
42000
100%
42000
Ending work in progress
34000
100%
34000
60%
20400
Total Units accounted for
76,000
76000
62400
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