Calculate the equivalent units of ABC Company for the month of June.  (100% materials, 40% conversion cost) Beginning Work-in Process (June 1st)   $20,000  Units Transferred out      $80,000 Ending Work-in Process Inventory         $20,000  Total material cost incurred during the period: $12,000 Total conversion cost incurred during the period: $20,000 Calculate: 1. The equivalent units that are in the Work In Process account. 2. What their per unit material cost is. 3. What the per unit conversion cost is.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Calculate the equivalent units of ABC Company for the month of June. 

(100% materials, 40% conversion cost)

Beginning Work-in Process (June 1st)   $20,000 

Units Transferred out      $80,000

Ending Work-in Process Inventory         $20,000 

Total material cost incurred during the period: $12,000

Total conversion cost incurred during the period: $20,000

Calculate:

1. The equivalent units that are in the Work In Process account.

2. What their per unit material cost is.

3. What the per unit conversion cost is.

 
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