Homework Answers
| a) | Units to be accounted for 50000 Units (See Note 1 for detail) | |||
| Physical Units | ||||
| Flow of Units: | ||||
| Units to be accounted for | ||||
| WIP-Begin | 3800 | |||
| Started into production | 46200 | (Balancing Figure 50000-3800) | ||
| Total Units | 50000 | |||
| Units to be accounted for | ||||
| Transferred Out | 47900 | |||
| Units in ending Inventory | 2100 | |||
| Total Units | 50000 | |||
| b) | Equivalnet Units = 48110 Units | |||
| Note 2 | Physical Units | Equivalent Units(Material) | ||
| Flow of Units: | ||||
| Units to be accounted for | ||||
| WIP-Begin | 3800 | |||
| Started into production | 46200 | |||
| Total Units | 50000 | |||
| Units to be accounted for | ||||
| Transferred Out | 47900 | 47900 | ||
| Units in ending Inventory | 2100 | 210 | (2100*10%) | |
| Total Units | 50000 | 48110 | ||
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