Solution
Equivalent units | |||
Physical Units | Direct material | Conversion Costs | |
Units to account for | |||
Units in beginning inventory | - | ||
Units started | 9,500 | ||
Total units to be accounted for | 9,500 | ||
Units accounted for | Physical Units | Direct material | Conversion Costs |
Units completed and transferred out | 6,000 | 6,000 | 6,000 |
Ending Inventory | 3,500 | 3,500 | 1,050 |
Total units accounted for | 9,500 | 9,500 | 7,050 |
.
Statement of Equivalent Units(Weighted average) | |||||||
Material | Conversion cost | ||||||
Units | Complete % | Equivalent units | Complete % | Equivalent units | |||
Transferred out | 6,000 | 100% | 6,000 | 100% | 6,000 | ||
Ending WIP | 3,500 | 100% | 3,500 | 30% | 1,050 | ||
Total | 9,500 | Total | 9,500 | Total | 7,050 |
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