Question

1.IIn the Assembly Department for April, the beginning work in process inventory contained 900 units. 11,700...

1.IIn the Assembly Department for April, the beginning work in process inventory contained 900 units. 11,700 additional units were started into production during April and a total of 10,200 units were completed and transferred to the Finishing Department. The ending work in process inventory consisted of 2,400 units which were 60% complete as to conversion costs. Materials are added at the beginning of the process. Prepare a schedule of equivalent units for the Assembly Department and use your schedule to answer the first three questions. How many total units should the Assembly Department be able to account for?

2.For the Assembly Department, what are the total equivalent units for Direct Material costs for April?

3.For the Assembly Department, what are the total equivalent units for Conversion Costs for April?

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Answer #1

Soltuion :

Computation of Equivalent unit of Production - Weighted Average - Assembly Department
Flow of Production Flow of physical units Material Conversion
Units Accounted for:
Unit completed & Transferred out 10200 10200 10200
Ending WIP: 2400
Material (100%) 2400
Conversion (60%) 1440
Equivalent units of production 12600 12600 11640

1. Total units assembly department abele to account for = Units in beginning WIP + Units started

= 900 + 11700 = 12600 units

2. Total equivalent units for Direct Material costs for April = 12600 units

3. Total equivalent units for Conversion Costs for April = 11640 units

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