The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10,000 units during November. The following production activity unit and cost information refers to the assembly department’s November production activities. Assembly Department Units Percent of DirectMaterials Added Percent ofConversion Added Beginning work in process 2,000 60 % 40 % Units transferred out 9,000 100 % 100 % Ending work in process 3,000 80 % 30

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).

Learn more about equivalent units of production at https://brainly.com/question/16259709