EX 20-11 Equivalent units of production and related costs The charges to Work in Process-Assembly Department for a period, together with infor mation concerning production, are as follows. All direct materials are placed in process at the beginning of production Work in Process-Assembly Department Bal, 5,000 units, 35% completed 10,475 To Finished Goods, 105,500 units 162,000 Direct materials, 108,000 units @ $1.50 Direct labor 145,300 Factory overhead Bal. 2 units, 45% completed 47,525 Determine the following: a. The number of units in work in process inventory at the end of the period. b. Equivalent units of production for direct materials and conversion. c. Costs per equivalent unit for direct materials and conversion d. Cost of the units started and completed during the period. Wed 9:05 PM Excel File Edit View Format Tools Data Window Help Insert AutoSave OFF Q.Search Sheet 20-11_24e Review Share Insert Formulas Data View Home Page Layout Insert A A SWrap Text x Delete A 0 00 ,00 .0 B Merge & Center Paste T U Conditional Format Cell Sort & Filter Format Formatting as Table Styles X 46 C G O A B D E H J K L M N R S U V W X Y 14 a. Units in process at beginning of period Units placed in production during period 15 5,000 #REF! 16 Less units finished during period 17 Units in process at beginning of period 18 19 20 21 b. Percent Equivalent Units 22 Completed Whole Units 23 This Period Direct Materials Conversion 24 Inventory in process, beginning 65% 5,000 0 25 3,250 Started and completed 26 100,500 100,500 100,500 Transferred to finished goods 100,500 27 105,500 103,750 Inventory in process, ending Total units 28 45% 29 30 31 32 c C. 33 Costs 34 Direct Materials Conversion 35 Total costs for period in Assembly Department 36 Divided by total equivalent units (from above) Cost per equivalent unit 37 38 39 40 41 d . Cost of the units started and completed during the period: 42 43 Direct materials unit cost Conversion unit cost 44 45 Total unit cost x Units started and completed 46 Ex. 20-11 Ready 100% 15 OCT 2 X W 16