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never [62]
2 years ago
12

The June 1 work in process inventory consisted of 5,000 units with $16,000 in materials cost and $12,000 in conversion cost. The

June 1 work in process inventory was 100% complete with respect to materials and 50% complete with respect to conversion. During June, 37,500 units were started into production. The June 30 work in process inventory consisted of 8,000 units that were 100% complete with respect to materials and 40% complete with respect to conversion. 3. How many units were completed and transferred to finished goods during the period?
Business
1 answer:
myrzilka [38]2 years ago
6 0

Answer:

The units completed and transferred to finished goods during the period were:

= 34,500 units.

Explanation:

a) Data and Calculations:

                                           Units  Materials Cost  Conversion Cost  Total

Beginning work in process 5,000     $16,000         $12,000           $28,000

Degree of completion of WIP               100%                50%

Units started                     37,500

Units available                  42,500 (5,000 + 37,500)

Ending work in process     8,000        100%                40%

Units completed             34,500 (42,500 - 8,000)

Equivalent units using the weighted average method:

                                                              Materials            Conversion

Units completed and transferred out   34,500 (100%)   34,500 (100%)

Ending work in process at June 30        8,000 (100%)     3,200 (40%)

Total equivalent units                            42,500              36,700

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