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a ulearn.unionky.edu on Apple Cloud Bing Yahoo Google wikipedia Facebook Twitter LinkedIn The weather Channel rep TripAdvinr quiz chapter 18 O d. 13,700 Department E had 4,000 units in work in Process that were 40% completed at the beginning of the perioda.cost f$12,500. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materals are added at the beginning of the process. Direct labor was $32,450, and factory overhead was $18,710 The number of oquivalent units of production for the period for conversion ifthe svernge cost nethod is used to cost inventories was Select one: 0 a. 15,650 O b. 14,850 C. 18,000 d. 17,250 Department E had 4,000 units in work in Process that were 40% completed at the beginning the period ita cost of $12,500. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of te period All materals ire added at the beginning of the process. Direct labor was S32,450, and factory overhead was $18,710 The number of equivalent units of production for the period for materials if the average cost method is used to cost inventories was Select one: a. 15,650 b. 18,000 c. 17,250 d. 17,700 en F10 FS 0 7 8

Explanation / Answer

No of equivalent units for conversion d 17,250 units Statement of Equivalent production Particulars Conversion %completion Equivalent Conv Opening WIP                   4,000.00 100%            4,000.00 Units started and completed = 15000 - 4000                 11,000.00 100%          11,000.00 ending WIP                   3,000.00 75%            2,250.00 Equivalent Units          17,250.00 No of equivalent units for Materials b 18,000 units Statement of Equivalent production Particulars Materials %completion Equivalent Material Opening WIP                   4,000.00 100%            4,000.00 Units started and completed = 15000 - 4000                 11,000.00 100%          11,000.00 ending WIP                   3,000.00 100%            3,000.00 Equivalent Units          18,000.00

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