Answer:
Worley Company
Units Completion % Equivalent Units
D. Mat CC
Beginning work in process 2,400 35% 2400 840
Transferred 10,800 10,800 10,800
Ending work in process <u>1,900 60% 1900 1140</u>
<u> Total 15100 15,100 12780</u>
Worley Company
Number of Equivalent Units of Production
Whole Units 15100
Direct Materials Equivalent Units 15,100
Conversion Equivalent Units 12780
Inventory in process, beginning= Direct Materials + Conversion Costs
= 2400 + 840 = 3240
Transferred to Packing Department= Direct Materials + Conversion Costs
= 10,400 + 10400
Inventory in process, ending = Direct Materials + Conversion Costs
= 1900 +1410= 3310
Total= Direct Materials + Conversion Costs= 15,100 + 12780= 27880
