Question

eBook Show Me How Calculator Print Item Equivalent Units of Production The Converting Department of Worley Company had 2,400 units in work in process at the beginning of the period, which were 35% complete. During the period, 10,800 units were completed and transferred to the Packing Department. There were 1,900 units in process at the end of the period, which were 60% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "O". Worley Company Number of Equivalent Units of Production Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending Total Feedback

Answer 1

Calculation of equivalent units of production is shown below
Worley Company
Number of equivalent Units of Production
	Whole units	Direct materials equivalent unit	Conversion equivalent units
Inventory in process, beginning	2,400	-	1,560	2400*(1-0.35)
Started and completed	8,400	8,400	8,400	(10800-2400)
Transfer to packaging department	10,800	8,400	9,960
Inventory in process, ending	1,900	1,900	1,140	1900*60%
Total	12,700	10,300	11,100