Reference no: EM132468132
Question - Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding Department:
Units:
Beginning Inventory: 25.000 units, 100% complete as to materials and 55% complete as to conversion.
Units started and completed: 110,000.
Units completed and transferred out 135,000.
Ending Inventory: 30.000 units, 100% complete as to materials and 30% complete as to conversion.
Costs:
Costs in beginning Work in Process - Direct Materials: $43,000.
Costs in beginning Work in Process - Conversion: $48,850.
Costs incurred in February - Direct Materials: $287000.
Costs incurred in February - Conversion: $599,150.
Required - Calculate the equivalent units of conversion.
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