Direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (50% for conversion) 28,400 units Units started 124,000 units Units completed and transferred out 107,000 units WIP ending (50% for conversion) 45,400 units Beginning WIP direct materials $53,200 Beginning WIP conversion costs $19,600 Costs of materials added $442,100 Costs of conversion added $304,650 (a) Compute the total equivalent units for direct materials.  (b) Compute the total equivalent units for conversion costs.

Managerial Accounting
15th Edition
ISBN:9781337912020
Author:Carl Warren, Ph.d. Cma William B. Tayler
Publisher:Carl Warren, Ph.d. Cma William B. Tayler
Chapter3: Process Cost Systems
Section: Chapter Questions
Problem 4BE: The Rolling Department of Kraus Steel Company had 200 tons in beginning work in process inventory...
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Direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning (50% for conversion)

28,400 units

Units started

124,000 units

Units completed and transferred out

107,000 units

WIP ending (50% for conversion)

45,400 units

Beginning WIP direct materials

$53,200

Beginning WIP conversion costs

$19,600

Costs of materials added

$442,100

Costs of conversion added

$304,650

(a) Compute the total equivalent units for direct materials. 

(b) Compute the total equivalent units for conversion costs.

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