Required information

Use the following information for the Exercises below. (Algo) 1

Skip to question

[The following information applies to the questions displayed below.]

The first production department in a process manufacturing system reports the following unit data.

Beginning work in process inventory	30,400	units
Units started and completed	45,600	units
Units completed and transferred out	76,000	units
Ending work in process inventory	17,300	units

Exercise 20-5A (Algo) FIFO: Computing equivalent units LO C2

Prepare the departments equivalent units of production for direct materials for each of the three separate assumptions using the FIFO method.

Units of Production (EUP)FIFO Method1. All direct materials are added to products when processing begins

1. Units Direct Materials Percent Added EUP Total

2. Beginning inventory is 30% complete as to direct materials costs. Ending inventory is 75% complete as to direct materials costs.Units Direct Materials Percent Added EUP Total

3. Beginning inventory is 70% complete as to direct materials costs. Ending inventory is 20% complete as to direct materials costs .Units Direct Materials Percent Added EUP Total