The Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department had 2,950...

The Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department had 2,950 liters in beginning work in process inventory (30% complete). During the period 57,170 liters were completed. The ending work in process was 6,400 liters (70% completed). All inventories are costed by the first-in, first-out method. What is the total equivalent units for direct materials (using the FIFO method) if materials were added at the beginning of the process?
equivalent units

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Expert Solution

Based on the information available in the uqestion, we can calculate the equivalent units for direct materials as follows:-

Particulars	Whole Units	Percentage of material added	Equivalent Units
	A	A	*AB**
Beginning work in process inventory	2,950	-	-
Add:- Started and completed (57,170 litrs - 2,950 litres)	54,220	100%	54,220
Units transferred	57,170
Add:- Ending inventory	6,400	100%	6,400
Total Units	63,570		60,620

Total equivalent units for Direct materials - 60,620 units

Please let me know if you have any questions via comments and all the best :) !

ekkarill92 answered 1 year ago

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