value: 5.00 points During April, the production department of a process manufact

Question

value: 5.00 points During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of these transferred units, 60,000 were in process in the beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of April, 82,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion. 1. Compute the number of units transferred to finished goods Units transferred out 293,000 2. Compute the number of equivalent units with respect to both materials used and conversion used in the production department for April using the weighted-average method. Equivalent Units of Production -Weighted Average EUP- Conversion Units % Conversion | % Materials EUP-Materials nits of ending work in process inventory -units Equivalent units of production This is a numeric cell, so please enter numbers only

Explanation / Answer

1) Unit transferred out = 60000+240000 = 300000 Units

2) Equivalent unit :

Equivalent unit of production-weighted average Units % material EUP-material % conversion EUP-conversion Units transferred out 300000 100% 300000 100% 300000 Units of ending work in process-inventory 82000 80% 65600 30% 24600 Equivalent unit of production 382000 365600 324600

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