Williams Company has the following data for the Assembly Department for August:

Data Table:

Units in progress at the beginning of August 500

Units started in August 1600

Units completed and transferred 1700

Units in progress at the end of August 400

Conversion costs are added evenly throughout the process. Compute the equivalent units of production for direct materials and conversion costs for each independent scenario:

Scenario 1. Units in process at the beginning of August are 20% complete; units in process at the end of August are 40% complete; materials are added at the end of the process.

Scenario 2. Units in process at the beginning of August are 80% complete; units in process at the end of August are 60% complete; materials are added at the halfway point.

Williams Company
Production Cost Report - Assembly Department (Partial)
Month Ended August 31
		Equivalent Units
	Whole	Transferred	Direct	Conversion
UNITS	Units	In	Materials	Costs
Units accounted for:
Completed and transferred out		n/a
Ending work-in-process		n/a
Total units accounted for		n/a