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Aves Treats, Incorporated produces birdseeds. All direct materials used in the production process are added at the beginning of the manufacturing process. Labor and overhead
Aves Treats, Incorporated produces birdseeds. All direct materials used in the production process are added at the beginning of the manufacturing process. Labor and overhead are added evenly thereafter, as each unit is mixed and packaged. Aves Treats uses process costing and had the following unit production information available for the months of June and July:
June July
Number of units in beginning work in process inventory
Number of units started during the month
Total number of units transferred to finished goods
The units remaining in work in process at the end of June were complete. During the month of July, all of the beginning work in process units were completed and the units remaining in work in process at the end of the month were complete.
For the month of July, the number of equivalent units of labor and overhead produced was:
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