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3 years ago

Basic FLows, Equivalent Units

Business

1 answer:

FinnZ [79.3K]3 years ago

3 0

Answer:

1.(a) Number of units transferred to Tableting, 384,000 ounces

(b) Equivalent units of production. Materials 420,000 , Conversion 402,000

2. For Tableting, the number of units transferred out to Finished Goods. 396,000 ounces

3. Units Transferred to Finished Goods 396000 ounces = 49500 bottles or 4,950,000 tablets.

Explanation:

Thayn Company

Weighted Average Method

Mixing

First we calculate the number of units transferred out.

BWIP zero;

Units Started 420,000

Total Units 420,000

The total units remain the same . They are obtained either by adding BWIP and units started or by adding EWIP or units transferred.

EWIP 36,000 units,

Units Transferred 384,000

Total Units 420,000

Equivalent Units

Particulars Units  % of Completion Equivalent Units

 Mat. Conversion Materials Conversion

Units Transferred 384,000 100 100 384,000 384,000

EWIP 36,000 100 50 36000 18000

Equivalent Units   420,000 402,000

Tableting

The total units remain the same . They are obtained either by adding BWIP and units started or by adding EWIP or units transferred.

BWIP 24,000 units

Units Received 384,000

Total Units 408,000

EWIP 12000 units

Transferred To FG 396,000

Total Units 408,000

3. CONCEPTUAL CONNECTION

Given

8 ounces = 100 Tablets contained in 1 bottle

408000 ounces = 408000/8 = 51000 bottles of 100 tablets each.

Total Tablets = 51000*100= 5100,000 tablets

Units Transferred to Finished Goods 396000 ounces which is equal to 396000/8= 49500 bottles or 4,950,000 tablets.

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