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department G had 8000 units in work in process that were 40% converted at the beginning...

department G had 8000 units in work in process that were 40% converted at the beginning of the period at a cost of 19450. During the period, 18000 units of direct materials were added at a cost of $54000, 18500 units were completed, and 7500 units were 40% completed. The first in, first out method is used and all the materials are added at the beginning of the4 process. Direct labor was $32,500, and factory overhead was $66320 during the period. the number of equivalents units of conversion for the period was?

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Answer #1

The number of equivalents units of conversion for the period was

Statement of Equivalent Production Units (Under FIFO Method)
Input Details Units Output units Equivalent Units
Particulars % Units
a b c=a*b
Opening W.I.P      8,000 From Opening W.I.P      8,000            60    4,800
Units Introduced    18,000 From Inputs    10,500          100 10,500
Finished Output    18,500
Closing W.I.P      7,500            40    3,000
Total    26,000 Total (Finished + C.WIP)    26,000 18,300
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