1. The following data refer to the units processed by the Cutting Department in January 2020. The ending work in-process is 70% complete.

Units started 300,000 units

Units completed 290,000 units

Ending work in-process 10,000 units

*What is the equivalent units of production for the month of January 2020?

2. The following information is available for Department B for the month of January 2020.

Units transferred from Department A 22,000 units

Units completed & transferred to Department C 15,000 units

Work in-process, 1/31/20 (55% complete) 7,000 units

* Please compute the equivalent units of production for the month of January 2020.

3. The following information is available for Department One for the month of January 2020. All materials are introduced at the end of the process in Department One.

Units started in January 50,000 units

Units completed & transferred to Department Two during January 10,000 units

Work in-process, 1/31/20 (2/8 in complete as to conversion cost) 40,000 units

*Compute the equivalent units of production for materials and conversion cost for the month of January 2020.

4. ALF Company adds materials at the beginning of the process in Department One. The following information pertain to Department One's work in-process during January 2020.

Units started in January 150,000 units

Units completed & transferred to Department Two during January 70,000 units

Work in-process, 1/31/20 (30% in a complete as to conversion cost) 80,000 units

*Compute the equivalent units of production for materials and conversion cost for the month of January 2020.

5. 5. The following information is available for Department A for the month of January 2020.

Units started in January 30,000 units

Units completed & transferred to Department B during January 19,000 units

Work in-process, 1/31/20 (10% complete) 11,000 units

Compute the equivalent units of production for materials and conversion cost using the following independent assumptions (in all cases- labor and overhead are applied evenly throughout the process) :

a) 100% of materials are added at the end of the process.

Answer: Materials ________________Conversion cost _________________

b) 20% of materials are added at the beginning of the process and the remaining 80% when the units are 1/2 complete.

Answer: Materials ________________Conversion cost _________________

c) Materials are added as follows:

25% at the beginning of the process

1/2 when the units are 1/2 complete

Remaining units when 10% complete

Answer: Materials ________________Conversion cost _______________