The Converting Department of Hopkinsville Company had 1,000 units in work in pro

Question

The Converting Department of Hopkinsville Company had 1,000 units in work in process at the beginning of the period, which were 70% complete. During the period, 20,800 units were completed and transferred to the Packing Department. There were 1,120 units in process at the end of the period, which were 70% 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".

Hopkinsville Company Number of Equivalent Units of Production Whole Units Direct MaterialsEquivalent Units Conversion Equivalent Units Inventory in process, beginning ______ _______ ______ Started and completed ______ _______ ______ Transferred to Packing Department ______ _______ ______ Inventory in process, ending ______ _______ ______ Total ______ _______ ______

Explanation / Answer

Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, beginning 30% of 1000 1000 0 300 Started and completed(20800-1000) 19800 19800 19800 Transferred to Packing Department 20800 19800 20100 Inventory in process, ending 70% pf 1120 1120 1120 784 Total 21920 20920 20884

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