Question

Gallons

Beginning Work-in-Process Inventory

0

gallons

Started in production

9,500

gallons

Completed and transferred out to Packaging in March

7,500

gallons

Ending Work-in-Process Inventory (80% of the way

through fermenting process)

2,000

gallons

Costs

Beginning Work-in-Process Inventory

$0

Costs added during March:

Direct materials

10,545

Direct labor

3,200

Manufacturing overhead allocated

4,899

Total costs added during March

$18,644

Requirement 1. Compute the Fermenting​ Department's equivalent units of production for direct materials and for conversion costs.

Complete the partial production cost report below for the Fermenting​ Department, showing the equivalent units of production for direct materials and for conversion costs. ​(Complete all answer boxes. Enter a​ "0" for any zero​ balances.)

Johnson Winery
Production Cost Report - Fermenting Department (Partial)
Month Ended March 31
		Equivalent Units
	Whole	Transferred	Direct	Conversion
UNITS	Units	In	Materials	Costs
Units to account for:
Total units to account for
Units accounted for:
		n/a
		n/a
Total units accounted for		n/a

Choose from any list or enter any number in the input fields and then click Check Answer.

Answer 1

Johnson Winery
Production Cost Report - Fermenting Department (Partial)
Month Ended March 31
		Equivalent Units
	Whole	Transferred	Direct	Conversion
UNITS	Units	In	Materials	Costs
Units to account for:
Beginning WIP Inventory	-
Started in production	9,500
Total units to account for	9,500
Units accounted for:
Completed and transferred out	7,500	n/a	7,500	7,500
Ending WIP Inventory-80%	2,000	n/a	2,000	1,600
Total units accounted for	9,500	n/a	9,500	9,100
			DM	Conversion
So equivalent units			9500	9100