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p edugen.wileyplus.com leyPLUS MENT RESOURCES 16 Homework Exercise 16-5 Exercise 16-9 Baden Company has gathered the followin
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Baden company
Computation of Equivalent unit of Production
Particulars Physical Units Material Conversion
Units to account for:
Beginning WIP 0
Started into Production 43900
Total units to account for 43900
Units accounted for:
Unit completed & Transferred out 36700 36700 36700
Units in ending inventory: 7200
Material (100%) 7200
Conversion (40%) 2880
Equivalent units of production 43900 43900 39580
Baden Company
Computation of Cost per equivalent unit
Particulars Material Conversion Total
Opening WIP $0 $0 $0
Cost Added during Period $75,100 $177,200 $252,300
Total cost to be accounted for $75,100 $177,200 $252,300
Equivalent units of production 43900 39580
Cost per Equivalent unit $1.71 $4.48
Baden Company
Computation of Cost of ending WIP and units completed & transferred out
Particulars Material Conversion Total
Equivalent unit of Ending WIP 7200 2880
Cost per equivalent unit $1.71 $4.48
Cost of Ending WIP (Equivalent unit * Cost per equivalent unit) $12,312 $12,902 $25,214
Units completed and transferred 36700 36700
Cost of units completed & Transferred (Unit completed * cost per equivalent unit) $62,757 $164,416 $227,173
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