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The Assembly Department shows the following information:UnitsBeginning Work in P

ID: 2354522 • Letter: T

Question

The Assembly Department shows the following information:UnitsBeginning Work in Process 20,000 Ending Work in Process 50,000 Units Transferred Out 31,000.How many total units are to be accounted for by the Assembly Department? a. 81,000 b. 50,000 c. 70,000 d. 61,000 The last department in a production process shows the following information at the end ofthe period:Units Beginning Work in Process 25,000 Started into Production 200,000 Ending Work in Process 50,000 How many units have been transferred out to finished goods during the period? a. 200,000 b. 225,000 c. 250,000 d. 175,000 A process began the month with 3,000 units in the beginning work in process inventoryand ended the month with 2,000 units in the ending work in process. If 9,000 units werecompleted and transferred out of the process during the month, how many units werestarted into production during the month? a. 14,000 b. 16,000 c. 15,000 d. 13,000

Explanation / Answer

The assembly department has the following production and cost data for the current month? Beginning Work in Process-0- units Transfer out -20000- ending work in progress -16000- Materials are entered at the beginning of the process. The ending work in process units are 70% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs. Please clarify the problem. 0: I take it to mean there were zero units in process at the beginning? Transfer out 20000: what is this number? Because then you say that ending Work in Process (you say progress, I think you mean process): 16000 The ending work-in-process units are 70% complete re. conversion costs (that's clear) Compute the equivalent units of production for a)material, and b)conversion costs: Based on what? Aren't you missing some dollar amounts?