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Compute the equivalent units for materials

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Reference no: EM133249439

Trevor Mills produces agricultural feed at its only plant. Materials are added at the beginning of the process. Information on work-in-process in December follows:

  • Beginning inventory, 36,000 partially complete units, 10 percent complete with respect to conversion costs.
  • Units started in December, 97,000 units.
  • Units transferred out in December, 93,000 units.
  • Ending inventory, 40,000 units, 62 percent complete with respect to conversion costs.

Required:

Compute the equivalent units for materials and conversion costs for December using the FIFO method.

Reference no: EM133249439

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