Equivalent Units of Production and Related Costs
he charges to Work in Process—Assembly 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 Process—Assembly Department | |||
|---|---|---|---|
| Bal., 1,600 units, 35% completed | 17,440 | To Finished Goods, 29,600 units | ? |
| Direct materials, 29,000 units @ $9.50 | 275,500 | ||
| Direct labor | 84,600 | ||
| Factory overhead | 39,258 | ||
| Bal. ? units, 45% completed | ? |
Question Content Area
Determine the following:
a. The number of units in work in process inventory at the end of the period.
b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in “0”.