Basic Flows, Equivalent Units

Thayn Company produces an arthritis medication that passes through two departments: mixing and tableting. Thayn uses the weighted average method. Data for February for mixing are as follows: BWIP

was zero; EWIP had $36,000$ units, $50\%$ complete; and $470,000$ units were started. Tableting's data for February are as follows: BWIP was $36,000$ units, $20\%$ complete; and $12,000$ units were in EWIP, $40\%$

complete.

Required:

For Mixing, calculate the $($a$)$ number of units transferred to Tableting, and $($b$)$ equivalent units of production.

a$.$ Units transferred to Tableting

units

b$.$ Equivalent units of production

units

For Tableting, calculate the number of units transferred out to Finished Goods.

units

Conceptual Connection: Suppose that the units in the mixing department are measured in ounces, while the units in Tableting are measured in bottles of $100$ tablets, with a total weight of eight ounces

$($excluding the bottle$).$

Now, repeat Requirement $2$ using this approach.

Units transferred out

$x$ units

Check My Work

$.($a$)$ Prepare a physical flow schedule to obtain the units completed and transferred.

Prepare a physical flow schedule to obtain the units completed and transferred.

The units transferred$-$in need to be converted to the same unit of measure used by the department receiving the units.