The Converting Department of Hopkinsville Company had 1,040 units in work in pro

Question

The Converting Department of Hopkinsville Company had 1,040 units in work in process at the beginning of the period, which were 30% complete. During the period, 21,600 units were completed and transferred to the Packing Department. There were 1,160 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 "O" 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

Calculate equivalent unit :

Whole unit Direct materials equivalent unit Conversion equivalent unit Inventory in process, Beginning 1040 1040 1040 Started and completed 20560 20560 20560 Transferred to packing department 21600 21600 21600 Inventory in process, ending 1160 1160 464 Total 22760 22760 22064

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