The Sanding Department of Kaiden Company has the following production and cost data for November.
Production | |
1. | Started and completed 9,700 units. |
2. | Started 3,100 units that are 80% completed at November 30. |
Costs | ||
Beginning work in process | $-0- | |
Materials | 55,680 | |
Labor | 121,800 | |
Manufacturing Overhead | 48,720 |
Materials are entered at the beginning of the process. Conversion
costs are incurred uniformly during the process. Kaiden Company
uses the FIFO method to compute equivalent units.
(a)
Determine the equivalent units of production for materials and conversion costs.
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