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The Filling Department of Eve Cosmetics Company had 13,800 ounces in beginning work in process inventory...

The Filling Department of Eve Cosmetics Company had 13,800 ounces in beginning work in process inventory (20% complete). During the period, 86,200 ounces were completed. The ending work in process inventory was 4,300 ounces (80% complete).

What are the total equivalent units for direct materials if materials are added at the beginning of the process?

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Answer #1
Equivalent units of Material
UNITS % completion EUP
Units completed 86200 100% 86200
Units n ending WIP 4300 100% 4300
TOTAL EUP 90500 90500
Answer is 90500 Units
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