Question

Baden Company has gathered the following information. 0 43,600 8,700 40 % Units in beginning work in process Units started in
Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent unit
Show the assignment of costs to units transferred out and in process. Units transferred out $ Units in ending work in process
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Answer #1
Equivalent units units % materials % CC
units completed & transferred 34,900 100% 34,900 100% 34,900
units in ending work in process 8,700 100% 8700 40% 3480
total 43,600 43,600 38,380
Materials Conversion costs
The equivalent units of production 43,600 38,380
units costs
Materials CC
cost added 80,660 168,872
divide by equivalent units 43,600 38,380
unit costs 1.85 4.4 answer
Units transferred out 34900*(1.85+4.4) 218125
Units in ending work in process (8700*1.85+3480*4.4)= 31407
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