Equivalent Units of Production The Converting Department of

Equivalent Units of Production The Converting Department of Soft Touch Towel and Tissue Company had 560 units in work in process at the beginning of the period, which were 60% complete. During the period, 11,600 units were completed and transferred to the Packing Department. There were 640 units in process at the end of the period, which were 75% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in \"O\" Soft Touch Towel and Tissue Company Number of Equivalent Units of Production Direct MaterialsConversion Equivalent Units Whole Units Equivalent Units Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending Total

Solution

Calculate number of equivalent unit of production :

	Whole units	Direct materials equivalent units	Conversion equivalent units
Inventory in process, beginning	560	0	224
Started and completed	11680	11680	11680
Transferred to packing department	11600	11680	11904
Inventory in process, Ending	640	640	480
Total	12240	12320	12384