Reference no: EM133186365
Question - Cullumber Manufacturing Inc. has the following cost and production data for the month of April.
Units in beginning work in process 19,800
Units started into production 103,800
Units completed and transferred 94,200
Units in ending work in process 29,400
The beginning inventory was 60% complete for conversion costs. The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process.
Costs pertaining to the month of April are as follows:
Beginning inventory costs are:
Direct materials $63,100
Direct labour 21,300
Manufacturing overhead 15,300
Costs incurred during April include:
Direct materials $581,280
Direct labour 194,200
Manufacturing overhead 403,208
Required - Calculate the equivalent units of production for materials and conversion costs for the month of April using the first-in, first-out (FIFO) method.
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