Explanation Given for: M Departments: Total units completed in process is 85,000 units. Total units in ending inventory is 15,000 units. Work done on completed and transferred unit is 100%. Work done on direct materials is 80% Work done on ending inventory for conversion cost is 20% through the way. Working note: Calculations for M Department:- Computation of equivalent unit for Transferred-in units in completed and transferred units: Equivalent units = Number of units × Percentage of completion = 85,000 × 100% = 85,000 (1) Computation of equivalent unit for Transferred-in units in ending inventory units: Equivalent unit = Ending inventory unit × Percentage of completion = 15,000 × 100% = 15,000 (2) Computation of total equivalent units for Transferred-in: Equivalent units = Equivalent units in completed unit + Equivalent units in ending inventory = 85,000 (1) + 15,000(2) = 100,000 (3) Equivalent units for transferred-in units are 100,000 . Computation of equivalent unit for direct materials in completed and transferred units: Equivalent units = Number of units × Percentage of completion = 85,000 × 100 % = 85,000 (4) Computation of equivalent unit for direct materials in ending inventory units: Equivalent unit = Ending inventory unit × Percentage of completion = 15,000 × 80% = 1 2,000 (5) Computation of total equivalent units for direct materials: Equivalent units = Equivalent units in completed unit + Equivalent units in ending inventory = 85,000 (4) + 12,000(5) = 97,000 (6) Equivalent units for direct materials are 97,000 . Computation of equivalent unit for conversion costs in completed and transferred units: Equivalent unit = Number of units in completed and transferred units × Percentage of completion = 85,000× 100% = 85,000 (7) Computation of equivalent unit for conversion costs in ending inventory units: Equivalent units = Units in ending inventory × Percentage of completion = 15,000 × 20% = 3,000 (8) Computation of total equivalent units for conversion costs: Equivalent units = Equivalent units in completed unit + Equivalent units in ending inventory = 85,000(7) + 3,000(8) = 88,000 (9) Total number of equivalent units for conversion costs are 88,000

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Author: Karen W. Braun, Wendy M. Tietz

Publisher: PEARSON

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Chapter 5, Problem 5.34AE

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The total equivalent unit for the process in M Department and H Department.

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Ch. 5 - Prob. 1QC Ch. 5 - 2. (Learning Objective 2) Conversion costs consist...Ch. 5 - Prob. 3QC Ch. 5 - Prob. 4QC Ch. 5 - Prob. 5QC Ch. 5 - Prob. 6QC Ch. 5 - Prob. 7QC Ch. 5 - Prob. 8QC Ch. 5 - Prob. 9QC Ch. 5 - Prob. 10QC

Ch. 5 - Prob. 5.1SE Ch. 5 - Prob. 5.2SE Ch. 5 - Prob. 5.3SE Ch. 5 - Prob. 5.4SE Ch. 5 - Prob. 5.5SE Ch. 5 - Prob. 5.6SE Ch. 5 - Prob. 5.7SE Ch. 5 - Prob. 5.8SE Ch. 5 - Prob. 5.9SE Ch. 5 - Prob. 5.10SE Ch. 5 - Prob. 5.11SE Ch. 5 - Prob. 5.12SE Ch. 5 - Prob. 5.13SE Ch. 5 - Prob. 5.14SE Ch. 5 - Prob. 5.15SE Ch. 5 - Prob. 5.16SE Ch. 5 - Prob. 5.17SE Ch. 5 - Prob. 5.18SE Ch. 5 - Prob. 5.19SE Ch. 5 - Prob. 5.20SE Ch. 5 - Prob. 5.21SE Ch. 5 - Prob. 5.22SE Ch. 5 - Prob. 5.23SE Ch. 5 - Prob. 5.24AE Ch. 5 - Prob. 5.25AE Ch. 5 - Prob. 5.26AE Ch. 5 - Prob. 5.27AE Ch. 5 - Prob. 5.28AE Ch. 5 - Prob. 5.29AE Ch. 5 - Prob. 5.30AE Ch. 5 - Prob. 5.31AE Ch. 5 - Prob. 5.32AE Ch. 5 - Prob. 5.33AE Ch. 5 - Prob. 5.34AE Ch. 5 - Prob. 5.35AE Ch. 5 - Prob. 5.36BE Ch. 5 - E5-37B Summarize physical units and compute...Ch. 5 - Prob. 5.38BE Ch. 5 - Prob. 5.39BE Ch. 5 - Prob. 5.40BE Ch. 5 - Prob. 5.41BE Ch. 5 - Prob. 5.42BE Ch. 5 - Prob. 5.43BE Ch. 5 - Prob. 5.44BE Ch. 5 - Prob. 5.45BE Ch. 5 - Prob. 5.46BE Ch. 5 - Prob. 5.47BE Ch. 5 - Prob. 5.48AP Ch. 5 - Prob. 5.49AP Ch. 5 - Prob. 5.50AP Ch. 5 - P5-51A Prepare a production cost report and...Ch. 5 - Prob. 5.52AP Ch. 5 - Prob. 5.53BP Ch. 5 - P5-54B Process costing in a first department...Ch. 5 - Prob. 5.55BP Ch. 5 - P5-56B Prepare a production cost report and...Ch. 5 - Prob. 5.57BP Ch. 5 - Discussion Questions 1. What characteristics of...Ch. 5 - Prob. 5.59ACT Ch. 5 - A5-60 Ethics and physical inventory counts...Ch. 5 - Process costing and hybrid costing issues...

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