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Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 3,000 tons in beginning in process inven
Equivalent Units of Conversion Costs The Rolling Department of Kraus Steel Company had 4,540 tons in beginning work in proces
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Answer #1

Equivalent units:

1)

Material:

= (3,000 X 40%) + (50,800 - 3,000) + (2,500 X 50%)

= 50,250

2)

Conversion:

= (4,540 X 20%) + (45,400 - 4,540) + (3,178 X 40%)

= 43,039

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