Hunter Company adds all materials at the beginning of its manufacturing process. Production information for selected months of the year follows:

Required:

1. Reconcile the number of physical units worked on during the period.

2. Calculate the number of equivalent units for both materials and conversion for each month.

Transcribed Image Text:

Beginning Work in Process Ending Work in Process Conversion Conversion Complete Units Units Transferred Complete Month Units (percent) Started Out Units (percent) February 1,500 50 ? 19,000 6,500 30 June 4,200 75 23,300 ? 4,000 45 September ? 20 26,400 25,000 2,300 60 December 2,900 30 22,000 21,400 ? 70