Equivalent units of production
The Converting Department of Soft Touch Towel and Tissue Company had 790 units in work in process at the beginning of the period, which were 60% complete. During the period, 13,700units were completed and transferred to the Packing Department. There were 1,140 units in process at the end of the period, which were 25% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. (Direct materials 14,050 units)
Equivalent units of production
Units of production data for the two departments of Pacific Cable and Wire Company for November of the current fiscal year are as follows:
Drawing Department Winding Department
Work in process, November 1 5,000 units, 40% 3,200 units, 80% completed
Completed and transferred to next
Processing department during November 95,000 units 95,000 units
Work in process, November 30 6,200 units, 60% completed 3,100 units, 15% completed
Drawing Department Winding Department
If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for November for (a) the Drawing Department and (b) the Winding Department.
Cost of production report (part 1 only)
Fresh Mountain Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department, coffee beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at March 31, 2016
| Mar |
1 Bal., 1,500 units, 30% completed |
|
6,150 |
|
Direct materials, 22,300 units |
86,970 |
93,120 |
|
Direct labor |
11,900 |
105,020 |
|
Factory overhead |
5,772 |
110,792 |
|
Goods transferred, 21,700 units |
|
|
|
Bal.: ? units, 40% completed |
|
|
Instructions
1. Prepare a cost of production report, and identify the missing amounts for Work in Process- Roasting Department.