Units (Rolls of Wallpaper)

Beginning Work in Process Inventory 70 sheets

Transferred in from spinning in April 550 sheets

Completed during April 480 sheets

Ending Work in Process Inventory (80% complete for conversion work) 140 sheets

Costs

April beginning Dyeing dept. Work in process Inventory $10,700

(costs is made up transferred in $4,000 plus March dyeing materials cost $1,400 & conversion cost $5,300)

Transferred in from the spinning dept. in April $23,280

Direct Material Cost added during April $14,100

Conversion Costs during April $52,716

Determine the units to be accounted for and the units you have accounted for

Units TO be Accounted For

Beginning Work in Progess 70

Started in Producyion during month 550

Units TO be Accounted For 620

Units Accounted For

Beginning Work in Process Inventory 70

Units Started and Completed During the month ?

Ending work in process inventory ?

Units Accounted For 620

Step 2 Calculate equivlent units of production

whole Units Added in April Equivalent Units

Beginning WIP Inventory 0 0

Units Started 100% 410

Ending WIP Inventory ? 100