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Page 352 E6-10 Computing equivalent units, FIFO method Using the data given and

ID: 2590409 • Letter: P

Question

Page 352 E6-10

Computing equivalent units, FIFO method
Using the data given and the FIFO cost method, compute the separate equivalent units of production, one for materials and one for labor and overhead, under each of the following
assumptions (labor and factory overhead are applied evenly during the process in each assumption): Assumptions:

a. All materials go into production at the beginning of the process.

Case 2—Opening inventory 5,000 units, three-fifths completed; started in process 40,000 units; finished 39,000 units; work in process, end of period, 6,000 units, one-fourth completed.

What is the equivalent units of production for Materials?

Explanation / Answer

Units completed and transfered during the year..............39000 * 100% ..39000

Ending Work in process ............................6000*1/4..................................... 1500

equivalent unit of production for material .....................................................40500