Ferris Corporation
Flow of Units and Equivalent Units Calculation, March 2019
				Equivalents Units
Where do the units come from?		Where do the units go?		% Work Done?	Direct Materials	% Work Done?	Conversion Costs
Beginning Inventory	Answer	Completed/Transferred	Answer	Answer	Answer	Answer	Answer
Started	Answer	Ending Inventory	Answer	Answer	Answer	Answer	Answer
Total	Answer	Total	Answer		Answer		Answer

EXERCISES-SET A E4-1A. Equivalent Units Calculations-Weighted Average Method Ferris Corporation makes a powdered L03 rug shampoo in two sequential departments, Compounding and Drying. Materials are added at the be- ginning of the process in the Compounding Department. Conversion costs are added evenly through- X out each process. Ferris uses the weighted average method of process costing. In the Compounding Department, beginning work-in-process was 6,000 pounds (70% processed), 38,000 pounds were started in process, 36,000 pounds transferred out, and ending work-in-process was 60% processed. Calculate equivalent units for March 2019 for the Compounding Department. 2A. Equivalent Units Calculations-Weighted Average Method The following are selected operating date 11