Question

The Converting Department of Worley Company had 2,400 units in work in process at the beginning of the period, which were 35% complete. During the period, 10,800 units were completed and transferred to the Packing Department. There were 1,900 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.
Required:
Determine the number of equivalent units of production with respect to direct materials and conversion costs.

Answer 1

Answer: See explanation

Explanation:

Based on that attachment given, we should note that the following was gotten as:

1. Inventory in process beginning:

This was gotten as:

= 2,400 × 65%

= 2400 × 0.65

= 1,560

Started and completed:

= 10,800 - 2,400

= 8,400

Inventory in process ending

= 1,900 × 60%

= 1900 × 0.6

= 1,140