Question

20-2

2. The Filling Department of Eve Cosmetics Company had 4,000 ounces in beginning work in process inventory (20% complete). During the period, 65,900 ounces were completed. The ending work in process inventory was 3,300 ounces (90% complete).

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

Answer 1

Answer:

Total equivalent units for direct materials if materials are added at the beginning of the process           = Units started and completed + Ending work in process inventory            =    ( 65,900 (-) 4,000 ) +   3,300 x 100%            =        61,900 + 3,300            =         65,200

Total equivalent units for direct materials      =     65,200