Exercise 16-5 (Part Level Submission) Beginning Work in Process Ending Work in P

Question

Exercise 16-5 (Part Level Submission)

Beginning
Work in Process

Ending
Work in Process

Month

Units

Conversion
Cost%

Units
Transferred Out

Units

Conversion
Cost%

46

Compute the physical units for January and May.

January

May

Exercise 16-5 (Part Level Submission)

In Shady Company, materials are entered at the beginning of each process. Work in process inventories, with the percentage of work done on conversion costs, and production data for its Sterilizing Department in selected months during 2017 are as follows.

Beginning
Work in Process

Ending
Work in Process

Month

Units

Conversion
Cost%

Units
Transferred Out

Units

Conversion
Cost%

January 0 — 11,100 2,780 62 March 0 — 13,800 3,900 30 May 0 — 15,300 8,010 80 July 0 — 10,100 1,710

46

Compute the physical units for January and May.

  

January

May

Units to be accounted for    Beginning work in process

   Started into production

      Total units

Units accounted for    Transferred out

   Ending work in process

      Total units

Explanation / Answer

Jan May units to be accounted for Beginning work in process 0 0 Started into production 13,880 23,310 total units 13,880 23,310 units accounted for transferred out 11,100 15,300 Endng work in process 2,780 8,010 total units 13,880 23,310

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