The Mixing Department of Tasty Foods had 54,000 units to account for in October.

Question

The Mixing Department of Tasty Foods had 54,000 units to account for in October. Of the 54,000 units. 32.000 units were completed and transferred to he next department and 22.000 units were 10% co mp te. All ofthe materials are added at the beginning of the process. Conversion costs are added evenly throughout the mixing process and the company uses the weighted-average method. Compute the total equivalent units of production for direct materials and conversion costs for October. Tasty Foods Production Cost Report- Mixing Department (Partial) Month Ended October 31 Equivalent Units PhysicalDct Conversion UnitsMaterials Costs UNITS Units accounted for Completed and transferred out Ending work-in-process Total units accounted for

Explanation / Answer

Units Equivalent Units

Physical unit Direct Materials Conversion Costs

Unit accounted for

Completed and transferes Out 32000 32000 32000

Ending work in progress 22000 22000 (22000*100%) 2200 (22000*10%)

Total unit accounted for 54000 54000 34200

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