California Products employs a process-costing system for its manufacturing operations. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout production. The information that follows relates to September.?UnitsWork in process, September 1 (30% complete as to conversion)8,900Units started in September28,500Total units to account for37,400??Units completed during September29,700Work in process, September 30 (80% complete as to conversion)7,700Total units to account for37,400Required:A. Calculate equivalent units of direct material for September.B. Calculate equivalent units of conversion activity for September.
What will be an ideal response?
A. | Units | |
Completed and transferred out during September | ? | 29,700 |
Work in process at September 30 | 7,700 | ? |
Percentage complete as to material | × 100% | 7,700 |
Equivalent units: materials | ? | 37,400 |
B. | Units |
Completed and transferred out during September | ? | 29,700 |
Work in process at September 30 | 7,700 | ? |
Percentage complete as to conversion | × 80% | 6,160 |
Equivalent units: conversion | ? | 35,860 |
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