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 420,000 units were started. Tableting's data for February are as follows: BWIP was 24,000 units, 20% complete; and 12,000 units were in EWIP, 40% complete.

Required:

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

Line Item Description	Units
a. Units transferred to Tableting	fill in the blank 1 units
b. Equivalent units of production	fill in the blank 2 units

2. For Tableting, calculate the number of units transferred out to Finished Goods. fill in the blank 1 of 1 units

3. 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 fill in the blank 1 of 1 units