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1. Compute the number of units started during July. 2. 3. Compute the number of

ID: 2332482 • Letter: 1

Question

1. Compute the number of units started during July. 2. 3. Compute the number of units started and completed. Why is the stage of completion for the work in process inventories irrelevant for these computations? 3-2. Costs of Finished Units and Work in Process. Henry's Dry Cleaners uses a FIFO process cost system. Its work in process on December 1 consisted of 8,000 gar- ments, which were 20% complete: $12,800 in processing costs were incurred last month for these garments. During December, 82,000 garments were started and 78,000 were completed. Pro- cessing costs during Decembera was 80% complete. d to $245,225. The ending work in process Question: Determine the cost of the finished garments and the cost of the ending work in process.

Explanation / Answer

Equivalent unit of production = (8000*80%+70000*100%+12000*80%) = 86000 Unit

Cost per equivalent unit = 245225/86000 = 2.85 per unit

Cost of the finished garments = 12800+(2.85*76400) = $230651

Cost of ending work in process = 2.85*9600 = $27374