Nonuniform Inputs, Transferred-In Cost

Drysdale Dairy produces a variety of dairy products. In Department 12, cream (transferred in from Department 6) and other materials (sugar and flavorings) are mixed at the beginning of the process and churned to make ice cream. The following data are for Department 12 for August:

Production:
Units in process, August 1, 20% complete*	50,000
Units completed and transferred out	110,000
Units in process, August 31, 50% complete*	40,000

*With respect to conversion costs.

1. Prepare a physical flow schedule for the month.

Drysdale Dairy
Physical Flow Schedule
For the Month of August
Units to account for:
Units in beginning work in process
Units started
Total units to account for
Units accounted for:
Units transferred out
Units in ending work in process
Total units accounted for

2. Using the weighted average method, calculate equivalent units for the following categories: transferred-in, materials, and conversion.

Transferred-In	equivalent units
Materials	equivalent units
Conversion	equivalent units