Hielta Oy a Finnish company processes wood pulp for various

Hielta Oy, a Finnish company, processes wood pulp for various manufacturers of paper products. Data relating to tons of pulp processed during June are provided below: Percent Completed Tons of Pulp Materials Labor and Overhead Work in process, June 1 20,000 90% 80% Work in process, June 30 30,000 60% 40% Started into production during June 190,000 Required: 1. Compute the number of tons of pulp completed and transferred out during June. 2. Compute the equivalent units of production for materials and for labor and overhead for June.

Solution

1) Number of tons of pulp completed and transferred during june = 20000+190000-30000 = 180000 Tons

2) Equivalent unit :