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

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 2 years ago

The Bottling Department of Rocky Springs Beverage Company had 5,250 ounces in beginning work in process...

The Bottling Department of Rocky Springs Beverage Company had 5,250 ounces in beginning work in process inventory (90% complete). During the period, 87,500 ounces were completed. The ending work in process inventory was 7,000 ounces (60% complete). What are the total equivalent units for conversion costs? Note: Round to the nearest whole unit.

Q1: Equivalent Units of Materials Cost The Bottling Department of Rocky Springs Beverage Company had 3,000...

Q1: Equivalent Units of Materials Cost The Bottling Department of Rocky Springs Beverage Company had 3,000 ounces in beginning work in process inventory (60% complete). During the period, 49,400 ounces were completed. The ending work in process inventory was 2,500 ounces (50% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? _ units Q2: Equivalent Units of Conversion Costs The Bottling Department of Rocky Springs Beverage Company had 4,390...

Equivalent Units of Conversion Costs The Bottling Department of Rocky Springs Beverage Company had 4,039 ounces...

Equivalent Units of Conversion Costs The Bottling Department of Rocky Springs Beverage Company had 4,039 ounces in beginning work in process inventory (80% complete). During the period, 57,700 ounces were completed. The ending work in process inventory was 2,885 ounces (30% complete). What are the total equivalent units for conversion costs? Note: Round to the nearest whole unit. units

Alberta Corp. (Alberta) manufactures hair shampoo using two departments: a mixing department and a bottling department....

Alberta Corp. (Alberta) manufactures hair shampoo using two departments: a mixing department and a bottling department. Shampoo manufacturing starts with the addition of all of the ingredients in the mixing department. Direct labour and overhead are added evenly throughout the month. Alberta uses the first-in, first-out method of process costing and provided the following information for the month of October. Beginning work-in-process (WIP) inventory in the mixing department consisted of 750 units that were 15% of the way through the...

Company XYZ Sdn Bhd has two production departments; Department A and Department B.

Company XYZ Sdn Bhd has two production departments; Department A and Department B. The company uses the basis direct labor hour to determine predetermine overhead rate. A total of 3 500 units were produced on Job 3113.The following information relates to both departments for the year 2019:Department ADepartment BBudgeted manufacturing overheadRM 500 000RM 250 000Budgeted direct labor hours32 00025 500Budgeted machine hours3 00018 000The company shows the following information relates to Job 3113:Materials requisitioned RM 20 000Direct labor cost RM...

Matt limited has two production, departments, machine department and assembly department. There are two service departments,...

Matt limited has two production, departments, machine department and assembly department. There are two service departments, stores and maintenance. The budgeted overheads of each department along with overheads that have yet to be apportioned are listed below, along with details which can be used for appointment. Total Machine Dept Assembly Dept Stores Maintenance K’000 K’000 K’000 K’000 K’000 Indirect labour 1 125 000 400 000 650 000 40 000 35 000 Indirect material 310 000 160 000 120 000 10...

Brownley Company has two service departments and two operating (production) departments. The Payroll Department services all...

Brownley Company has two service departments and two operating (production) departments. The Payroll Department services all three of the other departments in proportion to the number of employees in each. The Maintenance Department costs are allocated to the two operating departments in proportion to the floor space used by each. Listed below are the operating data for the current period: Service Depts. Production Depts. Payroll Maintenance Milling Assembly Direct costs $ 24,200 $ 35,000 $ 95,500 $ 143,400 No. of...

1. Brownley Company has two service departments and two operating (production) departments. The Payroll Department services...

1. Brownley Company has two service departments and two operating (production) departments. The Payroll Department services all three of the other departments in proportion to the number of employees in each. The Maintenance Department costs are allocated to the two operating departments in proportion to the floor space used by each. Listed below are the operating data for the current period: Service Depts. Production Depts. Payroll Maintenance Cutting Assembly Direct costs $ 32,400 $ 37,500 $ 88,500 $ 117,400 No....

The company has two departments – Cutting and Sewing. The company uses the multiple production department...

The company has two departments – Cutting and Sewing. The company uses the multiple production department factory overhead rate method using direct labor hours. The budgeted factory overhead is $900,000 for the Cutting Department and $500,000 for the Sewing Department. The company plans to make 100,000 shirts and 50,000 pairs of pants. It takes 1 hour to cut and one hour to sew a shirt. It takes 1 hour to cut and 2 hours to sew a pair of pants....

MVP Company has two departments. Its first department (the Melting Department) shows the following data for...

MVP Company has two departments. Its first department (the Melting Department) shows the following data for the month of August: Work in process, beginning: Units in process 400 Stage of completion with respect to materials 60%Stage of completion with respect to conversion 85% Costs in the beginning inventory: Materials cost $170 Labour cost $160 Overhead cost $300 Units started into production during the month 1,100Units completed and transferred out 1,400Costs added to production during the month: Materials cost $1,300 Labour...

Question