Homework Answers
Compute physical Unit
| January | May | |
| Units to be accounted for | ||
| Beginning in work in process | 0 | 0 |
| started into production | 15000 | 22830 |
| Total units | 15000 | 22830 |
| Units accounted for | ||
| Transferred out | 11900 | 14900 |
| Ending work in process | 3100 | 7930 |
| Total units | 15000 | 22830 |
Equivalent unit
| Material | Conversion | |
| January | 15000 | 11900+(3100*68%) = 14008 |
| Mar | 13100+3700 = 16800 | 13100+(3700*33%) = 14321 |
| May | 22830 | 14900+(7930*80%) = 21244 |
| July | 11600+2100 = 13700 | 11600+(2100*44%) = 12524 |
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