Reference no: EM131706473

Equivalent units of production

The Converting Department of Soft Touch Towel and Tissue Company had 790 units in work in process at the beginning of the period, which were 60% complete. During the period, 13,700units were completed and transferred to the Packing Department. There were 1,140 units in process at the end of the period, which were 25% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. (Direct materials 14,050 units)

Equivalent units of production

Units of production data for the two departments of Pacific Cable and Wire Company for November of the current fiscal year are as follows:

  Drawing Department                                 Winding Department

Work in process, November 1        5,000 units, 40%                                    3,200 units, 80% completed

Completed and transferred to next

Processing department during November       95,000 units                                       95,000 units

Work in process, November 30                  6,200 units, 60% completed          3,100 units, 15% completed

Drawing Department Winding Department

If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for November for (a) the Drawing Department and (b) the Winding Department.

Cost of production report (part 1 only)

Fresh Mountain Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department, coffee beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at March 31, 2016

Mar	1       Bal., 1,500 units, 30% completed		6,150
	Direct materials, 22,300 units	86,970	93,120
	Direct labor	11,900	105,020
	Factory overhead	5,772	110,792
	Goods transferred, 21,700 units
	Bal.: ? units, 40% completed

Instructions

1. Prepare a cost of production report, and identify the missing amounts for Work in Process- Roasting Department.