Corporation produces a semiconductor chip used in communications. The direct materials are added at the start of the production process while conversion costs are added uniformly throughout the production process.

ComWareComWare

had no inventory at the start of

JuneJune.

During the$$ month, it incurred direct materials costs of

$ $975$ comma $000$$$975,000$

and conversion costs of

$ $4$ comma $720$ comma $000$$$4,720,000.$

ComWareComWare

started

$500$ comma $000500,000$

chips and completed

$300$ comma $000300,000$

of them in

JuneJune.

Ending inventory was

$5050\%$

complete as to conversion costs.

Compute$($a$)$ the equivalent units of work done in

JuneJune$,$

and$($b$)$ the total manufacturing cost per chip. Allocate the total costs between the completed chips and those in ending inventory.

Question content area bottom

Part $1$

Compute$($a$)$ the equivalent units of work done in

JuneJune.

Enter the physical units in$$ first, then calculate the equivalent units. $($Enter a$"0"$ for any zero$$ balances.$)$

$$

$$

Equivalent Units

$$

Physical

Direct

Conversion

Flow of Production

Units

Materials

Costs

Work in process, beginning

$0$

$$

Started during current period

$500,000$

$$

$$

To account for

$500,000$

$$

$$

Completed and transferred out during current period:

$$

$$

$$

Started and completed

$300,000$

$500000$

$400000$

Work in process, ending

$200,000$

$$

Accounted for

$500,000$

$$

$$

Equivalent unts of work done in current period

$$

$$

$$