Unit Information with BWIP, FIFO Method

Jackson Products produces a barbeque sauce using three departments: Cooking, Mixing, and Bottling. In the Cooking Department, all materials are added at the beginning of the process. Output is measured in ounces. The production data for July are as follows:

Production:
Units in process, July 1, 60% complete*	10,200
Units completed and transferred out	88,000
Units in process, July 31, 90% complete*	15,900
* With respect to conversion costs.

Required:

1. Prepare a physical flow schedule for July.

10,200 88,000 X 15,900 x Jackson Products Physical Flow Schedule For the Month of July Units to account for: Units, beginning work is process (60% complete) Units started during July Total units to account for Units accounted for: Units completed and transferred out: Started and completed From beginning work in process Units in ending work in process (90% complete) Total units accounted for Feedback 2. Prepare an equivalent units schedule for July using the FIFO method. Enter percentages as whole numbers. If an amount box does not require an entry, enter "0". Jackson Products Equivalent Units Schedule Direct Materials Conversion Costs Units started and completed Add: Units in beginning work in process x Percentage to complete: % % Add: Units in ending work in process x Percentage complete: % x % Equivalent units of output 3. What if 70 percent of the materials were added at the beginning of the process and 30 percent were added at the end of the process (all ingredients used are treated as the same type or category of materials)? How many equivalent units of materials would there be? equivalent units