1 Use this information about Department W to answer the question that follow Department W had 2,940 units, one third completed at the beginning of the period 13,400 units were transferred to Department X from Department W during the period, and 900 units were one half completed at the end of the period Assume the completion ratios apply to direct materials and conversion costs Determine the equivalent units of production used to compute the unit conversion cost on the cost of production report for Department W Assume the company uses FIFO a 12,870 units b 10,460 units c 17,240 units d 12,420 units 2 Use this information about Super Co to answer the question that follow The following unit data were assembled for the assembly process of Super Co for the month of April Direct materials are added at the beginning of the process Conversion costs are added uniformly over the production process The company uses the FIFO method Units Beginning work in process (60 completed) 5,000 Units started in April 48,000 Ending work in process (30 completed) 4,000 The number of equivalent units produced with respect to conversion costs is a 46,200 b 50,200 c 48,000 d 53,000 3 Equivalent Units of Production The Converting Department of Soft Touch Towel and Tissue Company had 880 units in work in process at the beginning of the period, which were 30 complete During the period, 18,400 units were completed and transferred to the Packing Department There were 1,000 units in process at the end of the period, which were 25 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 Soft Touch Towel and Tissue Company Number of Equivalent Units of Production Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending Total

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1. Use this information about Department W to answer the question that follow. Department W had 2,940 units, one-third completed at the beginning of the

1. Use this information about Department W to answer the question that follow.

Department W had 2,940 units, one-third completed at the beginning of the period. 13,400 units were transferred to Department X from Department W during the period, and 900 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs.

Determine the equivalent units of production used to compute the unit conversion cost on the cost of production report for Department W. Assume the company uses FIFO.

a.12,870 units

b.10,460 units

c.17,240 units

d.12,420 units

2. Use this information about Super Co. to answer the question that follow. The following unit data were assembled for the assembly process of Super Co. for the month of April. Direct materials are added at the beginning of the process. Conversion costs are added uniformly over the production process. The company uses the FIFO method.

	Units
Beginning work in process (60% completed)	5,000
Units started in April	48,000
Ending work in process (30% completed)	4,000

The number of equivalent units produced with respect to conversion costs is

a.46,200

b.50,200

c.48,000

d.53,000

3. Equivalent Units of Production

The Converting Department of Soft Touch Towel and Tissue Company had 880 units in work in process at the beginning of the period, which were 30% complete. During the period, 18,400 units were completed and transferred to the Packing Department. There were 1,000 units in process at the end of the period, which were 25% 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".

Soft Touch Towel and Tissue Company
Number of Equivalent Units of Production

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, beginning
Started and completed
Transferred to Packing Department
Inventory in process, ending
Total