17-5

In Shady Company, materials are entered at the beginning of each process. Work in process inventories, with the percentage of work done on conversion costs, and production data for its Sterilizing Department in selected months during 2017 are as follows.

Beginning Ending

Work In process Work In process

Month Units Conversion Units Units Conversion

Cost Transferred Out Cost

January -0- - 11,000 2,000 60

March -0- - 12,000 3,000 30

May -0- - 14,000 7,000 80

July -0- - 10,000 1,500 40

Instructions

Compute the physical units for January and May

Compute the equivalent units of production for (1) materials and (2) conversion costs for each month