Question

1.) Eve Cosmetics Company consists of two departments, Blending and Filling. The Filling Department received 69,700 ounces from the Blending Department. During the period, the Filling Department completed 84,600 ounces, including 20,500 ounces of work in process at the beginning of the period. The ending work in process inventory was 5,600 ounces.

How many ounces were started and completed during the period?
ounces

2.) The Filling Department of Eve Cosmetics Company had 5,800 ounces in beginning work in process inventory (40% complete). During the period, 36,100 ounces were completed. The ending work in process inventory was 1,800 ounces (40% complete).

What are the total equivalent units for direct materials if materials are added at the beginning of the process?
units

3.) The Filling Department of Eve Cosmetics Company had 10,500 ounces in beginning work in process inventory (50% complete). During the period, 75,100 ounces were completed. The ending work in process inventory was 4,500 ounces (40% complete).

What are the total equivalent units for conversion costs?

If required, round to the nearest unit.

units

4.) The cost of direct materials transferred into the Filling Department of Eve Cosmetics Company is $79,560. The conversion cost for the period in the Filling Department is $278,850. The total equivalent units for direct materials and conversion are 46,800 ounces and 50,700 ounces, respectively.

Determine the direct materials and conversion costs per equivalent unit. If required, round to the nearest cent.

Direct materials cost per equivalent unit:	$ per ounce
Conversion costs per equivalent unit:	$ per ounce

Answer 1

1
Units completed	84600
Less: Beginning work in process	20500
Ounces started and completed	64100
2
To complete beginning work in process inventory	0
Units started and completed	30300	=36100-5800
Ending work in process inventory	1800
Total equivalent units for direct materials	32100
3
To complete beginning work in process inventory	5250	=10500*50%
Units started and completed	64600	=75100-10500
Ending work in process inventory	1800	=4500*40%
Total equivalent units for conversion costs	71650
4
Direct materials cost per equivalent unit	1.70	=79560/46800
Conversion costs per equivalent unit	5.50	=278850/50700