The Moon Company's equivalents units for <em>transferred-in cost, direct materials, and conversion cost</em> are 74,800 / 101,200 / 86,800 respectively.
Data and Calculations:
Percentage of completion:
Beginning work in process = 80%
Ending work in process = 30%
Beginning inventories:
Transferred-in costs = $30,800
Direct materials costs = $13,200
Conversion costs = $27,500
Physical Flows of Units:
Beginning WIP = 26,400
Units transferred in from Cutting Department = 74,800
Total production units available = 101,200 (26,400 + 74,800)
Units completed and transferred out = 79,200
Ending WIP = 22,000
Transferred-in Direct Materials Conversion
Units transferred out 79,200 79,200
(79,200 x 100%)
Units transferred-in 74,800 0 0
(74,800 x 100%)
Ending WIP 0 22,000 (100%) 6,600 (22,000 x 30%)
Total equivalent units 74,800 101,200 86,800
Thus, the equivalent units for the Finishing Department are determined based on the percentage of completion under the Weighted Average Method.
Learn more: brainly.com/question/17078653
