The Converting Department of Hopkinsville Company had 600 units in work in proce

Question

The Converting Department of Hopkinsville Company had 600 units in work in process at the beginning of the period, which were 25% complete. During the period, 12,400 units were completed and transferred to the Packing Department. There were 680 units in process at the end of the period, which were 40% 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 Materials Equivalent Units Conversion Equivalent Units

Inventory in process,

beginning Started and completed

Transferred to Packing Department

Inventory in process, ending

Total

Explanation / Answer

Determine the number of equivalent units of production with respect to direct materials and conversion costs.

Whole unit Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process 600 600 600 beginning Started and completed 11800 11800 11800 Transferred to Packing Department 12400 12400 12400 Inventory in process, ending 680 680 272 Total 13080 13080 12672

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