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***** The ones with ? are the ones I need help on******* Equivalent Units of Pro

ID: 2404975 • Letter: #

Question

***** The ones with ? are the ones I need help on*******

Equivalent Units of Production and Related Costs

The charges to Work in Process—Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.

Determine the following:

a. The number of units in work in process inventory at the end of the period.
units

Feedback

Units in ending work in process represent units that have been started in the department but have not been completed, and therefore have not been transferred out to finished goods.

Learning Objective 2.

b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "0".

Feedback

When are materials added in the process? How does that affect the number of equivalent units in beginning work in process, units that have been started and completed and units in ending work in process? For units to be completed they have to be complete with respect to both materials and conversion.

Learning Objective 2.

c. Costs per equivalent unit for direct materials and conversion.

d. Cost of the units started and completed during the period.
$?

Work in Process—Assembly Department Bal., 1,600 units, 35% completed 17,440 To Finished Goods, 29,600 units ? Direct materials, 29,000 units @ $9.50 275,500 Direct labor 84,600 Factory overhead 39,258 Bal. ? units, 45% completed ?

Explanation / Answer

a) Ending work in process = 1600+29000-29600 = 1000 Units

b) Equivalent unit :

c. Costs per equivalent unit for direct materials and conversion.

Direct maaterial = 275500/29000 = 9.5

Conversion = 123858/29490 = 4.2

d) Cost of unit started and completed = (9.5+4.2)*28000 = 383600

Whole Unit Equivalent Units Direct Materials Equivalent unit of conversion nventory in process, beginning 1600 0 1040 Started and completed   28000 28000 28000 Transferred to finished goods 29600 28000 29040 Inventory in process, ending 1000 1000 450 Total units 30600 29000 29490