The Smelting Department of Mathews Manufacturing Company has the following produ
ID: 2423565 • Letter: T
Question
The Smelting Department of Mathews Manufacturing Company has the following production and cost data for November.
Production: Beginning work in process 4,080 units that are 100% complete as to materials and 30% complete as to conversion costs; units transferred out 8,520 units; and ending work in process 7,920 units that are 100% complete as to materials and 40% complete as to conversion costs.
Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November.
Materials
Conversion Costs
Materials
Conversion Costs
Total equivalent unitsExplanation / Answer
Materials:
Completed and transfered(materials) = 8520
Work in process ending(materials)=7920*100%= 7920
Total equivalent units(material)= 8520+7920= 16440
Conversion costs:
Completed and transfered(materials) = 8520
Work in process ending(materials)=7920*40%= 3168
Total equivalent units(material)= 8520+3168= 11688
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