Work in Process-Assembly Department To Finished Goods, 46,000 units Bal., 2,000

Question

Work in Process-Assembly Department To Finished Goods, 46,000 units Bal., 2,000 units, 40% completed Direct materlals, 47,000 unlts $2 Direct labor Factory overhead Bal. ? units, 45% completed 6,800 94,000 127,400 49,490 Determine the following a. The number of units in work in process inventory at the end of the period units b. Equlvalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "O". Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Whole Units Equivalent Units Direct Materials Equivalent Units Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units

Explanation / Answer

Units to be accounted for: Beginning Work in process inventory 12500 Units started in process 61300 Total units to be accounted fr 73800 Units accounted for: Total units to be accounted for 73800 Less: Units completed and transferred out 65000 Ending inventory units 8800 Total wkole units to account for: 73800 Equivalent units: Completed and transferred out 65000 Ending inventry (8800*30%) 2640 Equivalent unitts of whole units 67640

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