Question

The Converting Department of Hopkinsville Company had 560 units in work in process at the beginning of the period, which were 70% complete. During the period, 11,600 units were completed and transferred to the Packing Department. There were 640 units in process at the end of the period, which were 40% complete. Direct materials are placed into the process at the beginning of production.

Equivalent Units of Production The Converting Department of Hopkinsville Company had 560 units in work in process at the beginning of the period, which were 70% complete. During the period, 11,600 units were completed and transferred to the Packing Department. There were 640 units in process at the end of the period, which were 40% 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 "0". Hopkinsville Company Number of Equivalent Units of Production Whole Units 560 11,040 Direct Materials Equivalent Units Conversion Equivalent Units 0 Inventory in process, beginning Started and completed 11,040 11,040 Transferred to Packing Department 11,040 11,600 640 Inventory in process, ending 640 Total 12,240 11,680

Answer 1

SOLUTION:

	Whole units	DM Equivalent units	Conversion Equivalent units	Working
Inventory in process, beginning (70% completed	560		392	70% * 560 = 392
Started and Completed	11040	11,040	11,040
Transferred to Packing Department	11600	11,040	11,432
Inventory in process, ending ( 40% completed)	640	640	256	640* 40% = 256
Total	12,240	11,680	11,688