Question

CALCULATOR FULL SCREEN PRINTER VERSION BACK NEXT Brief Exercise 16-5 The Smelting Department of Kiner Company has the following production and cost data for November Production: Beginning work in process 3,700 units that are 100% complete as to materials and 23% complete as to conversion costs; units transferred out 9,400 units; and ending work in process 8,300 units that are 100% complete as to materials and 47% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November Materials Conversion Costs Total equivalent units

Answer 1

	Materials	Conversion costs
Total equivalent units	17,700	13,301

Calculations:

	Materials	Conversion costs
Units transferred out	9,400	9,400
Ending work in process
[8,300 x 100%]	8,300
[8,300 x 47%]		3,901
Total equivalent units	17,700	13,301