The Converting Department of Hopkinsville Company had 560 units in work in proce

Question

The Converting Department of Hopkinsville Company had 560 units in work in process at the beginning of the period, which were 25% 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 "0".

Explanation / Answer

Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, beginning 560 0 420 Started and completed 11040 11040 11040 Transferred to Packing Department 11600 11040 11460 Inventory in process, ending 640 640 480 Total 12240 11680 11940

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