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

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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., 9,000 units, 55% completed Direct materials, 212,000 units $2 Direct labor Factory overhead Bal. 2 units, 65% completed 33,840 To Finished Goods, 207,000 units 424,000 516,900 201,010 Determine the following a. The number of units in work in process inventory at the end of the period. 14,000units Feedback b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "o", 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 9,000 Started and completed 198.000 198,000 198.000 Transferred to finished goods 207000198.000 V Inventory in process, ending Total units 212,000