Brite Ideas, Incorporated, massproduces reading lamps. Materials used in constructing the body of the lamp are added at the start of
the process, while the materials used in wiring the lamps are added at the halfway point. All labor and overhead are added evenly
throughout the manufacturing process. Brite Ideas uses process costing and had the following unit production information available for
the months of June and July:
In June, the lamps in beginning work in process were approximately percent complete, while those in ending work in process were
only percent complete. In July, the units remaining in ending work in process were percent complete. All lamps in ending work
in process each month are finished in the following month.
Required
a For the month of June, calculate the equivalent units of production for the three major cost categoriesbody materials, wiring
materials, and labor and overhead.
b For the month of July, calculate the equivalent units of production for the three major cost categoriesbody materials, wiring
materials, and labor and overhead.
