Question

Norton Textile Co. manufactures a variety of fabrics. All materials are introduced at the beginning of production; conversion cost is incurred evenly through manufacturing. The Weaving Department had 2,000 units of work in process on April 1 that were 30% complete as to conversion costs. During April, 9,000 units were completed and on April 30, 4,000 units remained in production, 40% complete with respect to conversion costs. The equivalent units of direct materials for April total:

Answer 1

Answer:

10,600

Explanation:

total:The equivalent units of conversion for April total = April units completed + 40% of conversion costs that are added evenly to units remaining in production = 9,000 + (4,000 × 40%) = 10,600 Equivalent units of conversion

Answer 2

The equivalent units of direct materials for April total: 10,600

Given that;

April units completed = 9,000

40% of conversion costs that are added evenly to units remaining in production  = 4,000 × 40%

Then, the equivalent units of conversion for April is computed as ;

= April units completed + 40% of conversion costs that are added evenly to units remaining in production

= 9,000 + (4,000 × 40%)

= 9,000 + 1,600

= 10,600 Equivalent units of conversion

Therefore, equivalent units of direct materials for April total is 10,600

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