quivalent Units of Production and Related Costs
The charges to Work in ProcessAssembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.
Work in ProcessAssembly Department
tableBal units, completed,To Finished Goods, unitsDirect materials, units @ $Direct labor,Factory overhead,Bal units, completed,?,
Determine the following:
a The number of units in work in process inventory at the end of the period. units
b Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in
Work in ProcessAssembly Department
Equivalent Units of Production for Direct Materials and
Conversion Costs
tableLine Item Description,tableWholeUnitstableEquivalentUnitsDirectMaterialstableEquivalentUnitsConversionInventory in process, beginning,,,Started and completed,,,Transferred to finished goods,,,Inventory in process, ending,,,Total units,,,
c Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cen
Costs Per Equivalent Unit
Direct Materials $
Conversion
$
d Cost of the units started and completed during the period.