Brief Exercise 16-05

The Smelting Department of Waterway Company has the following production data for November. Production: Beginning work in process 3,300 units that are 100% complete as to materials and 25% complete as to conversion costs; units transferred out 9,400 units; and ending work in process 8,900 units that are 100% complete as to materials and 45% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November.

Total equivalent units:

Materials (A)

Conversion Costs (B)