Question

Question 6 Saved The molding department of ABC Company has the following production data: beginning work in process 25,000 units (60% complete), started into production 475,000 units, completed and transferred out 450,000 units, and ending work in process 50,000 units (40% complete). Assuming materials are entered at the beginning of the process, what are the equivalent units for materials?

Answer 1

	Units	Completion	E. Units
Beginning WIP	25000	0%	0	(Material Already Inserted, Since entry is at the Beginning)
Started into Production	475000	100%	475000	(Material is entered at beginning, so entered for all irrespective of the completion)
Since the Materials are entered at the beginning of the process
The Equivalent Units for Material is equal to all Units that are entered into production
			E. Units for Production
Started into Production	475000	100%	475000