Question

The Converting Department of Hopkinsville Company had 880 units in work in process at the beginning of the period, which...

The Converting Department of Hopkinsville Company had 880 units in work in process at the beginning of the period, which were 30% complete. During the period, 18,400 units were completed and transferred to the Packing Department. There were 1,000 units in process at the end of the period, which were 75% 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".

Hopkinsville Company
Number of Equivalent Units of Production
Whole Units Direct Materials Equivalent Units Conversion Equivalent Units
Inventory in process, beginning
Started and completed
Transferred to Packing Department
Inventory in process, ending
Total
0 0
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Answer #1

Hopkinsville Company

Number of Equivalent Units of Production

Whole Units Direct Materials Equivalent Units Conversion Equivalent Units
Inventory in process, beginning 880 0 (880*0%) 616 (880*70%)
Started and Completed 17520 17520 17520
Transferred to Packing Department 18400 17520 18136
Inventory in process, ending 1000 1000 (1000*100%) 750 (1000*75%)
Total 19400 18520 18886
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