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The following information is provided by Dart Manufacturing: WIP inventory, January 1 0 units Units started 5,000 Units completed and transferred out 2,000 WIP inventory,
The following information is provided by Dart Manufacturing:
WIP inventory, January 1 | 0 units |
Units started | 5,000 |
Units completed and transferred out | 2,000 |
WIP inventory, December 31 | 3,000 |
Direct materials | $12,500 |
Direct labour | $16,300 |
Manufacturing overhead | $8,700 |
The units in ending WIP inventory were 100% complete for materials and 60% complete for conversion costs.
Calculate the total number of "Equivalent Units" with respect to Direct Materials and Conversion Costs
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