Respuesta :
Answer:
(A) 18,400 units
(B) 12,940 units
Explanation:
The computation of the equivalent units of production for
(A) Material = Units transferred out + Ending work in process
= 9,300 units + 9,100 units
= 18,400 units
(B) Conversion = Units transferred out + (Ending work in process × conversion percentage)
= 9,300 units + 9,100 units × 40%
= 9,300 units + 3,640 units
= 12,940 units
The equivalent units of production are the number of units a manufacturing unit must produce to meet up the set criteria by the managers. It takes into consideration the cost of raw material, direct labor, and manufacturing overhead cost that is incurred during the specified period of time.
A. the equivalent units of production for material is 18,400 units.
B. the equivalent units of production for conversion costs for the month of November is 12,940 units.
Computation:
A.
[tex]\text{Material} = \text{Units transferred out + Ending work in process} = 9,300 units + 9,100 units = 18,400 units[/tex]
B.
[tex]\begin{aligned}\text{Conversion}&= \text{Units transferred out}\\&+\text{(Ending work in process}\times\text{conversion percentage)}\\&= 9,300\;\text{units} + (9,100 \; \text{units} \times40\%)\\&=9,300 \; \text{units} + 3,640 \;\text{units}\\&= 12,940\; \text{units}\end{aligned}[/tex]
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