The Converting Department of Forever Fresh Towel and Tissue Company had 600 unit
ID: 2371293 • Letter: T
Question
The Converting Department of Forever Fresh Towel and Tissue Company had 600 units in work in process at the beginning of the period, which were 40% complete. During the period, 12,400 units were completed and transferred to the Packing Department. There were 680 units in process at the end of the period, which were 60% 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 or a blank, enter in "0".
Whole Units Direct materials unit Conversion equivalent unit
Inventory in process, beginning: ____________ _____________ ________________
Started and completed ____________ ___________ ______________
Transferred to Packing Dept. ___________ _________________ _______________
Inventory in process, ending _____________ ________________ ________________
Total _____________ ______________ ________________
Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero or a blank, enter in "0".
Whole Units Direct materials unit Conversion equivalent unit
Inventory in process, beginning: ____________ _____________ ________________
Started and completed ____________ ___________ ______________
Transferred to Packing Dept. ___________ _________________ _______________
Inventory in process, ending _____________ ________________ ________________
Total _____________ ______________ ________________
Explanation / Answer
Whole Units Direct materials unit Conversion equivalent unit Inventory in process, beginning: 600 0 360 Started and completed 11800 11800 11800 Transferred to Packing Dept. 12400 12400 12400 Inventory in process, ending 680 680 408 Total Equivalent unit produced 12480 12568
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