Calculate each of the equivalent units of direct material

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Rainbow Glass Company manufactures decorative glass products. The firm employs a process-costing system for its manufacturing operations. All direct materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process

The company's production schedule for October follows:

UnitsWork in process on October 1 (70% complte as to conversion)
4,800 Units started during October 7,700
Total units to account for 12,500 Units from beginning work in process, which were completed and
transferred out during October 4,800
Units started and completed during October 5,200
Work in process on October 31 (40% complet as to conversion) 2,500
Total units accounted for 12,500

Required:

Question a: Calculate each of the following amounts using weighted-average process costing.

1. Equivalent units of direct material during October.

2. Equivalent units of conversion activity during October.

Reference no: EM132638670

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