Question 27

Gamma Chemicals Pty Ltd manufactures a product called Gamme. Direct materials are added at the beginning of the process and

conversion activity occurs uniformly throughout the process. The following data pertains to the month of April 2022.

Direct materials Conversion costs

Work in process, 1 April (55% converted) 14192

Units completed and transferred out 60893

Work in process, 30 April (45% converted) 6145

Using the weighted average method of process costing, calculate the equivalent units of direct materials for the month of April.