How to compute the equivalent units of production

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Question 1: Department A is the first stage of Empress Company's production cycle. The following information is available for conversion costs for the month of April 2020.

Units

Work in process, beginning (60% complete) ............ 20,000

Started in April ............ 340,000

Completed in April and transferred to Department B ............ 320,000

Work in process, ending (40% complete) ............ 40,000

Required: Compute the equivalent units for the conversion cost calculation using FIFO Method and Average Method.

Question 2: BongSon Corporation's production cycle starts in the Mixing Department. The following information is available for April:

Units

Work in process, April 1 (50% complete) ............ 20,000

Started in April ............ 240,000

Work in process, April 30 (60% complete) ............ 25,000

Materials are added at 55% stage of completion in the Mixing Department.

Required: Compute the equivalent units of production for Materials and Conversion cost for the month of April using FIFO Method and Average Method.

Reference no: EM132567903

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