The Refining Department of Sweet Sugar, Inc. had 79,000 tons of sugar to account

Question

The Refining Department of Sweet Sugar, Inc. had 79,000 tons of sugar to account for in July. Of the 79,000 tons, 46,000 tons were completed and transferred to the Boiling Department, and the remaining 33,000 tons were 50% complete The materials required for production are added at the begin ng of the process. Conversion costs are added equally throughout the refining process. Calculate the total equivalent units of production for direct materials O A. 16,500 units O B. 79,000 units O C. 46,000 units O D. 62,500 units Click to select your answer

Explanation / Answer

Calculation of total equivalent units of production for Direct materials :

(d) 62,500 units is the required equivalent units of production.

PARTICULARS UNITS COMPLETE EQUIVALENT UNITS Completed and transferred 46,000 100% 46,000 Work in process, ending 33,000 50% 16,500 Total 79,000 62,500

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