Department R had 4,539 units in work in process that were 63% completed as to la

Question

Department R had 4,539 units in work in process that were 63% completed as to labor and overhead at the beginning of the period, 38,908 units of direct materials were added during the period, 40,526 units were completed during the period, and 2,921 units were 35% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. What was the number of equivalent units of production for conversion costs for the period?

Select the correct answer.

47,986 43,228 40,526 38,689

Explanation / Answer

Number of equivalent units of production for conversion costs for the period is as calculated below:

So the number of equivalent units of production for conversion costs for the period is D. 38,689

Department R Cost of production Report Equivalent Units Flow of Production Flow of physical units Direct material Conversion Cost Units to account for:    Beginning WIP 4,539    Added during month 38,908    Total physical units to account for 43,447 Units accounted for:    Beginning inventory 4,539 0 1,679    Started and completed 35,987 35,987 35,987 Completed Units 40,526 35,987 37,666 Ending WIP 2,921 2,921 1,022 Total units to be assigned cost 43,447 38,908 38,689

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