Response to the following problem:
| |
Litres of Cleaning Fluid |
Percentage
Completed* |
| Work in process, October 1 |
25,000 |
35% |
| Work in process, October 31 |
5,000 |
70% |
*Labour and overhead only.
A total of 25,000 litres of cleaning fluid were started into processing during October. All materials are added at the beginning of processing in the Mixing Department.
Required:
Compute the equivalent units for October for the Mixing Department, assuming that the company uses the FIFO method of accounting for units.