7/8/18, 1142 AM Print 1. PE.20-02.ALGO (Algorithmic) Units to be Assigned Costs

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7/8/18, 1142 AM Print 1. PE.20-02.ALGO (Algorithmic) Units to be Assigned Costs Eve Cosmetics Company consists of two departments, Blending and Filing. The Filling Department received 39,200 ounces from the Blending Department. During the period, the Filling Department completed 51,300 ounces, including 15,200 ounces of work in process at the beginning of the period. The ending work in process inventory was 3,100 ounces. How many ounces were started and completed during the period? ounces 2. PE.20-03 ALGO (Algorithmic) Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 7,800 ounces in beginning work in process inventory (40% complete). During the period, 48,800 ounces were completed. The ending work in process inventory was 2,400 ounces (40% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? units 3. PE.20-04.ALGO (Algorithmic) Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 4,600 ounces in beginning work in process inventory (40% complete). During the period, 65,100 ounces were completed. The ending work in process inventory was 5,900 ounces (20% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit. units 4. PE.20-05.ALGO (Algorithmic) of Eve Cosmetics Company is $99,050. The The cost of direct materials transferred into the Filling Department conversion cost for the period in the Filling Department is $31,230. The total equivalent units for direct materials and conversion are 28,300 ounces and 34,700 ounces, respectively. ice/runbtmisyhandler jspid-b?ergagenow.com&sdmcmactivity; Serviceactivity 15310645435438dmp-1 Page of 3

Explanation / Answer

Solution.

Q1.

Calculation for how many ounces were started and completed during the period.

Filling Department Whole Units Received from Filling Department                               39,200 Opening WIP                               15,200                               54,400 Completed                               51,300 Endiing WIP                                 3,100                               54,400 Started and completed                               36,100 (51,300-15,200)

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