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Required information [The following information applies to the questions displayed below.] A production department in a procePrepare the production departments equivalent units of production for direct materials under each of three separate assumptiPrepare the departments equivalent units of production with respect to direct materials under each of the three separate ass

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Answer #1
Equivalent Units of Production (EUP)—Weighted Average Method
Ques 1
Units % Materials EUP—Materials
Goods completed 82,000 100% 82,000
Ending work in process 16,100 100% 16,100
Total EUP 98100 98100
Ques 2
Units % Materials EUP—Materials
Goods completed 82,000 100% 82,000
Ending work in process 16,100 70% 11,270
Total EUP 98100 93270
Ques 3
Units % Materials EUP—Materials
Goods completed 82,000 100% 82,000
Ending work in process 16,100 20% 3,220
Total EUP 98100 85220
Equivalent Units of Production (EUP)—FIFO Method
Ques 1
Units % Materials EUP—Materials
To complete Beginning WIP 24,600
Units started and completed 57,400 100% 57,400
Ending work in process 16,100 100% 16,100
Total EUP 98,100 73,500
Ques 2
Units % Materials EUP—Materials
To complete Beginning WIP 24,600 70% 17,220
Goods completed 57,400 100% 57,400
Ending work in process 16,100 70% 11,270
Total EUP 98,100 85,890
Ques 3
Units % Materials EUP—Materials
To complete Beginning WIP 24,600 80% 19,680
Goods completed 57,400 100% 57,400
Ending work in process 16,100 30% 4,830
Total EUP 98,100 81,910
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