The Molding Department of Bramble Company has the following

The Molding Department of Bramble Company has the following production data: beginning work in process 26000 units (50% complete), started into production 475200 units, completed and transferred out 450500 units, and ending work in process 50700 units (50% complete). Assuming materials are entered at the beginning of the process, equivalent units for materials are:

Solution

Calculate equivalent unit for materials :

Equivalent unit for material = Unit completed and transferred out+ending work in process*percentage completion

= 450500+50700*100%

Equivalent unit for material = 501200 unit