Brief Exercise 16-5 The Smelting Department of Kiner Company has the following p

Question

Brief Exercise 16-5 The Smelting Department of Kiner Company has the following production and cost data for November Production: Beginning work in process 3,700 units that are 100% complete as to materials and 23% complete as to conversion costs; units transferred out 10,500 units; and ending work in process 8,100 units that are 100% complete as to materials and 41% complete as to conversion costs Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November. Materials Conversion Costs Total equivalent units Click if you would like to Show Work for this question: Open Show Work

Explanation / Answer

Equivalent unit : Weighted average method :

Materials Conversion costs Unit transferred out 10500 10500 Ending work in process 8100*100%=8100 8100*41%=3321 Total equivalent unit 18600 13821

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