a. What were the equivalent units of production for materials？
b.What were the equivalent units of production for conversion?
Homework Answers
Solution
| Material | Conversion | |
| Equivalent Units of Production | 55,700 | 54,212 |
Working
| Reconciliation of Units | ||
| A | Beginning WIP | 8,100 |
| B | Introduced | 47,600 |
| C=A+B | TOTAL | 55,700 |
| D | Transferred out (55700-4800) | 50,900 |
| E=C-D | Ending WIP | 4,800 |
.
| Statement of Equivalent Units(Weighted average) | |||||||
| Material | Conversion cost | ||||||
| Units | Complete % | Equivalent units | Complete % | Equivalent units | |||
| Transferred out | 50,900 | 100% | 50,900 | 100% | 50,900 | ||
| Ending WIP | 4,800 | 100% | 4,800 | 69% | 3,312 | ||
| Total | 55,700 | Total | 55,700 | Total | 54,212 | ||
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