Glendale Company is using process costing system. The following were taken from the books for Department 2 for the month of June. Quality control inspection is done when the units are 80% completed and materials are added 100% after inspection.

Units received 50,000

Units completed and transferred 40,000

Units in process, end (60% completed) 5,000

Units lost (normal) 5,000

1. What is the equivalent production for materials?

2. Equivalent production for conversion costs.

Same data as in 1&2, this time we assume that the units in process, end are 90%

3, Equivalent production for material is

4, Equivalent prodcution for conversion cost

Same data as in 1 & 2, this time we assume that the lost units are classified as abnormal.

5. What is the equivalent production for materials?