1. Question Content Area

Equivalent Units of Production

The Converting Department of Worley Company had 1,000 units in work in process at the beginning of the period, which were 40% complete. During the period, 20,800 units were completed and transferred to the Packing Department. There were 1,120 units in process at the end of the period, which were 60% 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".

Worley Company Number of Equivalent Units of Production

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, beginning	fill in the blank 1	fill in the blank 2	fill in the blank 3
Started and completed	fill in the blank 4	fill in the blank 5	fill in the blank 6
Transferred to Packing Department	fill in the blank 7	fill in the blank 8	fill in the blank 9
Inventory in process, ending	fill in the blank 10	fill in the blank 11	fill in the blank 12
Total	fill in the blank 13	fill in the blank 14	fill in the blank 15

2. Direct Labor Costs

During May, Darling Company accumulated 510 hours of direct labor costs on Job 200 and 860 hours on Job 305. The total direct labor was incurred at a rate of $21 per direct labor hour for Job 200 and $26 per direct labor hour for Job 305.

Journalize the entry to record the flow of labor costs into production during May. If an amount box does not require an entry, leave it blank.

blank	Accounts PayableFactory OverheadFinished GoodsMaterialsWages PayableWork in Process
	Accounts PayableFactory OverheadFinished GoodsMaterialsWages PayableWork in Process