Overton Company has gathered the following information.
Compute equivalent units of production for materials and for conversion costs.
Answer:
a. Equivalent units of production for for materials and for conversion costs |
||||
Units in beginning work in process |
20950 |
|||
Units started into production |
187850 |
|||
Total units in process |
208800 |
|||
Units completed/transferred out |
183210 |
|||
Units in ending work in process |
25590 |
Particulars |
Direct Material |
Conversion costs |
||
% completed |
Units |
% completed |
Units |
|
Units transferred /completed |
100% |
183210 |
100% |
183210 |
Work in process |
100% |
25590 |
60% |
15354 |
Total Equivalent units |
208800 |
198564 |
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