Homework Answers
(1)
OPTION: 95020 equivalent units
EXPLANATION:
| Particulars | units | percentage of work done | equivalent units |
|---|---|---|---|
| Units completed & transferred | 85100 | 100% | 85100 |
| Ending work in process | 49600 | 20% | 9920 |
| Total equivalent units | 95020 |
(2)
OPTION: 97290 equivalent units
EXPLANATION:
| Particulars | units | percentage of work done | equivalent units |
|---|---|---|---|
| Units completed & transferred | 91500 | 100% | 91500 |
| Ending work in process | 19300 | 30% | 5790 |
| Total equivalent units | 97290 |
| Particulars | units | percentage of work done | the equivalent units of production for materials |
|---|---|---|---|
| Units completed & transferred | 91500-19300=74200 | 100% | 74200 |
| Ending work in process | 19300 | 100% | 19300 |
| Total equivalent units | 91500 |
beginning work in process ; 0 + started into production :91500 = Units completed & transferred : X + Ending work in porcess : 19300
X=91500-17300= 74200
Answer = 91500 equivalent units.
| Particulars | units | percentage of work done | the equivalent units of production for materials |
|---|---|---|---|
| Units completed & transferred | 91500-19300=74200 | 100% | 74200 |
| Ending work in process | 19300 | 100% | 19300 |
| Total equivalent units | 91500 |
beginning work in process ; 0 + started into production :91500 = Units completed & transferred : X + Ending work in porcess : 19300
X=91500-17300= 74200
Answer = 91500 equivalent units.
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