Roberts Co. provides the following information regarding its units of production: 1,000 units in ending work in process, one third complete, on June 30. 47,000 units started in production during July, with 42,000 completed in addition to the beginning work in process, by the end of July. The ending work in process inventory was two-thirds complete at the end of July.

Required:

Map the calculation of the equivalent units of production for July, using the format in Figure 5-6 of thechapter.

Transcribed Image Text:

January 31. 2013 2,000 Units in Work in Process at End of Month Fobruary 2013 73,000 Units Started in Production, with 67,000 of Them Completed March 2013 69,000 Units 6,000 Units in Ending Work in Process, 1/3 Completed February 28 4,000 Equivalent Units of Production (To Be Added to Other March Production) 2,000 Equivalent Units of Production 71,000 Equivalent Units of Production in February