Moore Hardware mass produces hardware products such as hammers, screwdrivers, etc. They have a one process production method, and utilize a process costing system to track manufacturing costs. Additionally, they apply manufacturing overhead using a traditional allocation method. The POHR for the year was calculated at $22 per machine hour. The beginning work in progress account had 9,780 physical units, and a balance of $165,800. During the period they began working on an additional 14,500 units. The following amounts were incurred during the production of the new units: $89,600 in direct materials $139,800 in direct labor 3,000 actual machine hours At the end of the period, 6,770 units were completed and transferred out. The units remaining in progress were 80% complete. Using the information provided, please calculate the total equivalent units.
Moore Hardware mass produces hardware products such as hammers, screwdrivers, etc. They have a one process production method, and utilize a
The beginning work in progress account had 9,780 physical units, and a balance of $165,800. During the period they began working on an additional 14,500 units. The following amounts were incurred during the production of the new units:
- $89,600 in direct materials
- $139,800 in direct labor
- 3,000 actual machine hours
At the end of the period, 6,770 units were completed and transferred out. The units remaining in progress were 80% complete.
Using the information provided, please calculate the total equivalent units. Round your answer to the nearest whole number. Do not use the "$" symbol.
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