Equivalent Units of Production and Related Costs

The charges to Work in Process$$Assembly 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., $8,000$ units, $30\%$ completed $18,640$ To Finished Goods, $184,000$ units $?$

Direct materials, $188,000$ units @ $$1\mathrm{.}4263,200$

Direct labor $448,600$

Factory overhead $174,440$

Bal. $?$ units, $60\%$ completed $?$

Question Content Area

Determine the following:

a$.$ The number of units in work in process inventory at the end of the period.

fill in the blank $50584$df$34$f$8$df$93\_1$ units

Question Content Area

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 bdbba$6$f$6$ff$8$aff$7\_1$ fill in the blank bdbba$6$f$6$ff$8$aff$7\_2$ fill in the blank bdbba$6$f$6$ff$8$aff$7\_3$

Started and completed fill in the blank bdbba$6$f$6$ff$8$aff$7\_4$ fill in the blank bdbba$6$f$6$ff$8$aff$7\_5$ fill in the blank bdbba$6$f$6$ff$8$aff$7\_6$

Transferred to finished goods fill in the blank bdbba$6$f$6$ff$8$aff$7\_7$ fill in the blank bdbba$6$f$6$ff$8$aff$7\_8$ fill in the blank bdbba$6$f$6$ff$8$aff$7\_9$

Inventory in process, ending fill in the blank bdbba$6$f$6$ff$8$aff$7\_10$ fill in the blank bdbba$6$f$6$ff$8$aff$7\_11$ fill in the blank bdbba$6$f$6$ff$8$aff$7\_12$

Total units fill in the blank bdbba$6$f$6$ff$8$aff$7\_13$ fill in the blank bdbba$6$f$6$ff$8$aff$7\_14$ fill in the blank bdbba$6$f$6$ff$8$aff$7\_15$

Question Content Area

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 $481$af$203$cfe$2$fdb$\_1$

Conversion $fill in the blank $481$af$203$cfe$2$fdb$\_2$

d$.$ Cost of the units started and completed during the period.

$fill in the blank $481$af$203$cfe$2$fdb$\_3$

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