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Work in process, beginning Started in production Completed and transferred out Work in process, ending Work in process, beginning Costs added during the period.

Work in process, beginning Started in production Completed and transferred out Work in process, ending Work Work in process, beginning Started in production Completed and transferred out Work in process, ending Work 24 IN Work in process, ending Part 2: Calculate the following. (12 marks) Equivalent units of production Cost

Work in process, beginning Started in production Completed and transferred out Work in process, ending Work in process, beginning Costs added during the period. Units BOO 15,000 15,600 7 Work in process, ending ulate the following. (12 marks) Percentage Complete Conversion Costs 20% Materials 50% 50% Materials $2,440 $96,470 90% Conversion Costs 54,928 $476,362 apter formulas Unit product cost Total manufacturing cost (including overhead)/ Total units produced Equivalent units Number of partially completed units x percentage completion Equivalent units of production Units transferred to the next department of finished goods + Equivalent units in ending work in process ine Cost per equivalent unit (Cost of beginning WIP+ Cost added during the period)/Equivalent units of production red: Calculate the actual units in ending work in process for the most recent period. (2 marks) Equivalent units Conversion Costs Work in process, beginning Started in production Completed and transferred out Work in process, ending Work in process, beginning Costs added during the period Units 800 15,000 15,600 7 ork in process, ending Percentage Complete Conversion Costs 20% Materials 50% Materials $2,440 $96,470 50% Conversion Costs $4,928 $476,362 apter formulas Unit prodct cost Total manufacturing cost (including overhead)/ Total units produced Equivalent units Number of partially completed units x percentage completion Equivalent units of production Units transferred to the next department of finished goods+ Equivalent units in ending work in pre Cost per equivalent unit (Cost of beginning WIP+ Cost added during the period)/Equivalent units of production ed: Calculate the actual units in ending work in process for the most recent period. (2 marks) 24 IN Work in process, ending Part 2: Calculate the following. (12 marks) Equivalent units of production Cost per equivalent unit Equivalent units Materials Conversion Costs Materials dx Conversion Costs Total Cost Supporting calculatie

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