Equivalent Units of Production and Related Costs

The charges to Work in ProcessAssembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.

Work in Process-Assembly Department
Bal., 7,000 units, 40% completed	15,540	To Finished Goods, 161,000 units	?
Direct materials, 165,000 units @ $1.30	214,500
Direct labor	288,700
Factory overhead	112,300
Bal., ? units, 20% completed	?

Determine the following:

a. The number of units in work in process inventory at the end of the period. fill in the blank c17130fb506007d_1 units

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Units in ending work in process represent units that have been started in the department but have not been completed, and therefore have not been transferred out to finished goods.

b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "0".

Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs

	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, beginning	fill in the blank 19c5b605c044f92_1	fill in the blank 19c5b605c044f92_2	fill in the blank 19c5b605c044f92_3
Started and completed	fill in the blank 19c5b605c044f92_4	fill in the blank 19c5b605c044f92_5	fill in the blank 19c5b605c044f92_6
Transferred to finished goods	fill in the blank 19c5b605c044f92_7	fill in the blank 19c5b605c044f92_8	fill in the blank 19c5b605c044f92_9
Inventory in process, ending	fill in the blank 19c5b605c044f92_10	fill in the blank 19c5b605c044f92_11	fill in the blank 19c5b605c044f92_12
Total units	fill in the blank 19c5b605c044f92_13	fill in the blank 19c5b605c044f92_14	fill in the blank 19c5b605c044f92_15

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When are materials added in the process? How does that affect the number of equivalent units in beginning work in process, units that have been started and completed and units in ending work in process? For units to be completed they have to be complete with respect to both materials and conversion.

c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent.

	Costs Per Equivalent Unit
Direct Materials	$fill in the blank 735efefb8043029_1
Conversion	$fill in the blank 735efefb8043029_2

d. Cost of the units started and completed during the period. $fill in the blank 735efefb8043029_3