The Packaging Department started the month with

500

units in process, received

1,500

units from the Finishing Department, and transferred

1,800

units to Finished Goods. Direct materials are added at the beginning of the process and conversion costs are incurred evenly. The units still in process at the end of the month are

50%

complete for conversion costs. Calculate the number of units still in process at the end of the month and the equivalent units of production. The company uses the weighted-average method.

Production Cost Report - Packaging Department
		Equivalent Units
	Physical	Transferred	Direct	Conversion
UNITS	Units	In	Materials	Costs
Units to account for:
(1) Beginning work-in-process	500
(2)	1,500
Total units to account for	2,000
Units accounted for:
(3) Completed and transferred out	1,800	1,800	1,800	1,800
(4) Ending work-in-process
Total units accounted for

(1)

Beginning work-in-process

Completed and transferred out

Ending work-in-process

Transferred in

(2)

Beginning work-in-process

Completed and transferred out

Ending work-in-process

Transferred in

(3)

Beginning work-in-process

Completed and transferred out

Ending work-in-process

Transferred in

(4)

Beginning work-in-process

Completed and transferred out

Ending work-in-process

Transferred in