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*Exercise 3-5 (Video) (Part Level Submission) In Shady Company, materials are entered at the beginning of each process. Work

Exercise 3-9 (Video) (Part Level Submission) Baden Company has gathered the following information. 37,300 8,200 Units in begi

*Problem 3-2A (Video) (Part Level Submission) Rosenthal Company manufactures bowling balls through two processes: Molding and

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3-5) Physical flow

Physical units January May
Units to be accounted for
Work in process, June 1 0 0
Started into production 14200 23060
Total units 14200 23060
Units accounted for
Transferred out 11800 15700
Work in process, June 30 2400 7360
Total units 14200 23060

3-9) Equivalent unit

Material Conversion
Unit transferred out (37300-8200) 29100 29100
Ending WIP 8200 8200*40% = 3280
Equivalent unit 37300 32380

3-2A) Physical flow

Physical units
Units to be accounted for
Work in process, June 1 0
Started into production 26400
Total units 26400
Units accounted for
Transferred out 24000
Work in process, June 30 2400
Total units 26400
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