The Mixing Department of Natural Cosmetics Corp. had 65,000 kilograms of facial cream to account for in August. Of the 65,000 kilograms, 42,000 kilograms were completed and transferred to the Packaging Department, and the remaining 23,000 kilograms were 40% complete. The materials required for production are added at the beginning of the process. Conversion costs are added equally throughout the mixing process. Calculate the total equivalent units of production for direct materials.

Managerial Accounting
15th Edition
ISBN:9781337912020
Author:Carl Warren, Ph.d. Cma William B. Tayler
Publisher:Carl Warren, Ph.d. Cma William B. Tayler
Chapter3: Process Cost Systems
Section: Chapter Questions
Problem 5E: The Converting Department of Worley Company had 2,400 units in work in process at the beginning of...
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The Mixing Department of Natural Cosmetics Corp. had 65,000
kilograms of facial cream to account for in August. Of the 65,000
kilograms, 42,000 kilograms were completed and transferred to the
Packaging Department, and the remaining 23,000 kilograms were
40% complete. The materials required for production are added at
the beginning of the process. Conversion costs are added equally
throughout the mixing process.
Calculate the total equivalent units of production for direct materials.
Transcribed Image Text:The Mixing Department of Natural Cosmetics Corp. had 65,000 kilograms of facial cream to account for in August. Of the 65,000 kilograms, 42,000 kilograms were completed and transferred to the Packaging Department, and the remaining 23,000 kilograms were 40% complete. The materials required for production are added at the beginning of the process. Conversion costs are added equally throughout the mixing process. Calculate the total equivalent units of production for direct materials.
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