Problem 4-47A

Jessica Company manufactures hockey pucks and soccer balls. For both products, materials are added at the beginning of the production process and conversion costs are incurred evenly. Jessica uses the FIFO method to calculate equivalent units. Production and cost data for the month of August are as follows:

Production DataHockey pucks		Units		Percent Complete
Work in process units, August 1		430		70%
Units started into production		1,660
Work in process units, August 31		610		30%
Cost DataHockey pucks
Work in process, August 1		$1,110
Direct materials		1,992
Direct labour		1,160
Manufacturing overhead		883
Production DataSoccer balls
Work in process units, August 1		340		90%
Units started into production		2,320
Work in process units, August 31		250		60%
Cost DataSoccer balls
Work in process, August 1		$450
Direct materials		3,712
Direct labour		990
Manufacturing overhead		1,489

Calculate the following for both the hockey pucks and the soccer balls: (Round answers to the nearest whole dollar, e.g. 5,275. Round per unit costs to the 3 decimal places, e.g. 15.253.) 1. The equivalent units of production for materials and conversion costs.

		Hockey pucks		Soccer balls
Materials
Conversion Cost