The converting Department of Hopkinsville Company had 960 un
The converting Department of Hopkinsville Company had 960 units in Work in process at the beginning of the period, which were 70% complete. During the period, 20,000 units were completed and transferred to the Packing Department. There were 1,080 units in process at the end of the period, which were 70% complete. Direct materials are placed into the process at the beginning of production.
Determine the number of equivalent units with respect to direct materials and conversion costs. If an amount is zero, enter in “0” .
Solution
Equivalent units whole Direct Conversion units materials inventory in process,beginning 960 0 288 Started and completed 19,040 19,040 19,040 Transferred to Packing Department 20,000 19,040 19328 Inventory in process,ending 1,080 1,080 756 Total 21,080 20,120 20084