S5-3 (similar to) EQuestion Help Look at Water Wear's Shaping Department's equivalent-unit computation: (Click the ic o view the equivalent-unit compulalion.) incurred evenly throughout the process, Suppose the ending work in process inventory is 35% of the way through the shaping process rather than 30 % of the way through The direct matenals are added at the beginning ot the process, but conversion costs Compute the total equivalent units of direct matenals and conversion costs X i Data Table Water Wear Shaping Department Equivalent Units Water Wear Shaping Department Step 1: Step 2: Equivalent Units Equivalent Units Month Ended January 31 Elow of Physical Direct Conversion Direct Conversion Units Materials Flow of Production Costs Flow of Production Materials Costs Units to account for: Completed and transferred out during January Beginning work in process, January 1 Plus Ending work in process, January 31 49 000 Plus: Started in production during January A9 000 equivalent units Total physical units to account for Units accounted for: Compleled and transferred out during January 38,000 38,000 38.000 11,000 3.300 1.000 Plus: Ending work in process January 31 49,000 Totel physical units accounted for 49 000 41 Total equivalent units 11.000 units esch 30% complete 300 equivalent units