Requirement 2. Compute the equivalent units of production for transferred in cos

Question

Requirement 2. Compute the equivalent units of production for transferred in costs, direct materials, and conversion costs for the Heating Department. Complete the partial production cost report below for the Heating Department, showing the equivalent units of production for transferred in costs, direct materials and for conversion costs. Mary's Acoustics Co Production Cost Report- Heating Department (Partial) Month Ended May 31 Equivalent Units Physical Transferred Direct Conversion UNITS Units In Materials Costs Units accounted for: Total units accounted for

Explanation / Answer

Whole

Units

**Assuming Heating's Department ending work in process inventory was 75% complete as to material and 60% complete as to conversion costs.

Mary Acoustics Co. Production cost report - Heating department (Partial) Equivalent uints Units

Whole

Units

Transferred in Direct materails Conversions cost Units accounted for Completed and transferred out 68000 68000 68000 68000 Ending work-in-process 19000 19000 14250 11400 Total units accounted for 87000 87000 82250 79400

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