Exercise 165 n data for its Sterilizing Department in select

Exercise 16-5 n data for its Sterilizing Department in selected In Shady Company, materials are entered at the beginning of each process. Work in process inventories, with the percentage of work done on conversion costs, and p months during 2017 are as follows. Beginning Work in Process Ending Work In Process Conversion Month Units Cost% Transferred Out Units 12,100 2,630 12,400 4,430 15,600 10,500 1,810 Cost% 64 39 80 46 0 March May July 7,790 Compute the physical units for January and May May Units to be accounted for Beginning work in process Started into production Total units Units accounted for Transferred out Ending work in process Total units

Solution

Compute physical unit for january and may :

Calculate equivalent unit :

	January	May
Unit to be account for
Beginning work in process	0	0
Started into production	14730	23390
Total unit	14730	23390
Units account for
Transferrd out	12100	15600
Ending work in process	2630	7790
Total unit	14730	23390