Chapter 17, Problem 17.36P

1.

To determine

To compute: The equivalent units for direct material and conversion costs and assign cost to units completed and ending work in process for April 2014.

Given information:

2014,

Beginning: Degree of completion: direct material 100%; conversion costs; 40%.

Ending: Degree of completion: direct material 100%; conversion costs; 15%.

2.

To determine

To explain: The point of focus when reviewing equivalent units for direct material and conversion costs.