Exercise 16-11 (Part Level Submission)

The Polishing Department of Major Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process.

Production:Beginning inventory1,880units that are 100% complete, as to materials and 30% complete, as to conversion costs; units started during the period are44,300; ending inventory of7,200units 10% complete, as to conversion costs.

Manufacturing costs:Beginning inventory costs, comprised of $21,900of materials and $37,162of conversion costs; materials costs added in Polishing during the month, $214,080; labor and overhead applied in Polishing during the month, $127,600and $258,440, respectively.

(a)

Compute the equivalent units of production for materials and conversion costs for the month of September.

Materials

Conversion Costs

The equivalent units of production

(b)

(c)