Computing equivalent units Below are production flow data for four independent situa- tions. Process Center 1 2
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Computing equivalent units Below are production flow data for four independent situa- tions.
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Process Center 1 2 3 4 Beginning work in process in units: Materials, percentage complete Units transferred in 3,000 12,000 0 8,000 100% 100% 100% 100% Conversion, percentage complete 30% 50% 0% 60% 9,000 60,000 9,000 30,000 Ending work in process: 4,000 6,000 2,000 5,000 Materials, percentage complete 100% 100% 100% 100% Conversion, percentage complete 60% 90% 100% 80%
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