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27 30/external tools/181121 30050 ACCT 222 ACCT SP2O CRN 30050 P16.2A (LO 3, 4), AP Rosenthal Company manufactures bowling ba
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Answer #1

a.

Units in beginning work in process
Units started in June 22000
Units to account for 22000
Units Completed 20000
Units in ending work in process 2000
Total units accounted for 22000


b. Equivalent units of production = Units transferred out + Ending WIP x Completion
Materials = 20000 + 2000 x 100% = 22000 units
Conversion = 20000 + 2000 x 40% = 20800 units

c. Cost per Equivalent unit = Cost incurred / Equivalent units
Material = $198000/22000 = $9 per unit
Conversion = ($53600+112800)/20800 = $8 per unit

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