Question

Equivalent Units of Production The Converting Department of Soft Touch Towel and Tissue Company had 600 units in work in process at the beginning of the period, which were 25% complete. During the period, 12,400 units were completed and transferred to the Packing Department. There were 680 units in process at the end of the period, which were 60% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0". Soft Touch Towel and Tissue Company Number of Equivalent Units of Production Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending Total

Answer 1

Answer

	Whole units	EU for DM	EU for Conversion
Inventory in Process, Beginning	600	-	450 [600 x 75%]
Started and completed	11,800 [12400 - 600]	11,800	11,800
Transferred to packing department	12,400	11,800	12,250
Inventory in Process Ending	680	680	408 [680 x 60%]
Total	13,080	12,480	12,658