During April, the production depatmem of a process tne-ene them 10?naned goocs O

Question

During April, the production depatmem of a process tne-ene them 10?naned goocs Of these transferred units, ao coo were in process in the production deportment at the beginning of Apr. end 320 000 were erted and completed in ApnA nl's beginning írventory units were 60% complete with respect to materials and 40% complete with respect to conversion At the end of pnl 102000 additional units were in process in the procuction depanment and were g0% complete with resoect to matenals and 40% complete with respect to comversion g system completed a number of units ofa praduct and omplede cmaleted in departme nt Prepere te number of ecurvaent units with respect to both materials used Apil using the FIFO method converson costs in the procuction department for Units |%

Explanation / Answer

Equivalent unit under FIFO method :

Units % materials EUP-materials % conversion EUP-conversion Beginning work in process 80000 40% 32000 60% 48000 Unit started and completed 320000 100% 320000 100% 320000 Ending work in process 102000 90% 91800 40% 40800 Total 502000 443800 408800

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