Question

During April, the first production department of a process manufacturing system completed its work on 320,000 units of a product...

Check my work Required Information [The following information applies to the questions displayed below) During April, the first production department of a process manufacturing system completed its work on 320,000 units of a product and transferred them to the next department. Of these transferred units, 64,000 were in process in the production department at the beginning of April and 256,000 were started and completed in April. April's beginning inventory units were 80% complete with respect to materials and 20% complete with respect to conversion. At the end of April. 86,000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion Prepare the number of equivalent units with respect to both materials and conversion costs in the production department for April using the FIFO method. Equivalent Units of Production. FIFO Units Matenars EUP. Materials % Conversion EUP-Conversion Units in ending work in process Units to complete beginning work in process Units started and completed Equivalent units of production 10

Answer 1

Equivalent units

	Whole Units	% material	EUP-Material	% conversion	EUP-Conversion
Beginning WIP	64000	20%	12800	80%	51200
Unit started and completed	256000	100%	256000	100%	256000
Ending WIP	86000	85%	73100	35%	30100
Total	406000		341900		337300