Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 9,400 ounces in...

Equivalent Units of Conversion Costs

The Filling Department of Eve Cosmetics Company had 9,400 ounces in beginning work in process inventory (90% complete). During the period, 85,900 ounces were completed. The ending work in process inventory was 6,000 ounces (10% complete).

What are the total equivalent units for conversion costs?

If required, round to the nearest unit.

Expert Solution

Calculation of the total equivalent units for conversion costs

Particulars	Whole units (A)	Percentage conversion	Equivalent units
		Added in period (B)	of materials (A x B)
Beginning work in process inventory	9,400.00	10%	940.00
Add: Started and completed (85,900 - 9,400)	76,500.00	100%	76,500.00
Transferred out of filling (completed)	85,900.00		77,440.00
Add: ending work in process inventory	6,000.00	10%	600.00
Total units to be assigned costs	91,900.00		78,040.00

ekkarill92 answered 2 years ago

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