The following data pertain to the melting department for August: ...
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Accounting
The following data pertain to the melting department for August:
Units
% Completion
Work-in-process, August 1
10,000
30%
Units started
45,000
Units completed and transferred
to the cutting department
35,000
100%
Work-in-process, August 31
20,000
80%
Material A is introduced at the start of the melting process, and material Q is added when the process is 50% complete. Conversion costs are incurred uniformly throughout the process. The equivalent units of material Q added during August were:
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