Respuesta :
Answer:
Equivalent units
Materials 10,200
Covnersion Cost 9, 100
Explanation:
[tex]\left[\begin{array}{cccc}&$Physical Units&$Materials&$Conversion\\$Beginning&2,000&0.6&0.4\\$Transferred out&9,000&&\\$Ending&3,000&0.8&0.3\\$Equivalent Units&&10,200&9,100\\\end{array}\right][/tex]
The equivalent units will be calcualte as follow:
transferred out
ending x completion
(beginning x completion)
Equivalent units
Materials
9,000 + 3,000 x 80% - 2,000 x 60% = 10,200
Conversion Cost
9,000 + 3,000 x 30% - 2,000 x 40% = 9,100
The computation of the equivalent units of production using the weight-average method is as follows:
Units Direct Materials Conversion
Units transferred out 9,000 9,000 (100%) 9,000 (100%)
Ending work in process 3,000 2,400 (80%) 900 (30%)
Total equivalent units 11,400 units 9,900 units
What are equivalent units?
Equivalent units are the measure of the degree of work done on a certain number of physical items based on some percentages of completion.
Data and Calculations:
Units started during November = 10,000
Units Percent of Percent of
Direct Materials Conversion
Beginning work in process 2,000 60 % 40 %
Units started in November 10,000
Units available for processing 12,000
Units transferred out 9,000 100 % 100 %
Ending work in process 3,000 80 % 30 %
Question Completion:
Compute the equivalent units (weighted-average method).
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