Compute the equivalent units of production for direct materials and conversion costs for each independent scenario:

1.	Units in process at the end of AugustAugust are 10% complete; materials are added at the beginning of the process.
2.	Units in process at the end of AugustAugust are 90% complete; materials are added at the beginning of the process.
3.	Units in process at the end of AugustAugust are 10% complete; materials are added at the end of the process.
4.	Units in process at the end of AugustAugust are 90% complete; materials are added at the halfway point.

Units in process at the beginning of August

300

Units started in August

1,800

Units completed and transferred

1,800

Units in process at end of August

300

Scenario 1. Units in process at the end of August are

1010%

complete; materials are added at the beginning of the process.

Williams Company
Production Cost Report - Assembly Department (Partial)
Month Ended August 31
		Equivalent Units
	Physical	Direct	Conversion
UNITS	Units	Materials	Costs
Units accounted for:
Completed and transferred out
Ending work-in-process
Total units accounted for