Equivalent Units of Production The Converting Department of Soft Touch Towel and Tissue Company had 760...

Equivalent Units of Production

The Converting Department of Soft Touch Towel and Tissue Company had 760 units in work in process at the beginning of the period, which were 70% complete. During the period, 16,000 units were completed and transferred to the Packing Department. There were 840 units in process at the end of the period, which were 60% complete. Direct materials are placed into the process at the beginning of production.

Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0".

Soft Touch Towel and Tissue Company
Number of Equivalent Units of Production

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, beginning
Started and completed
Transferred to Packing Department
Inventory in process, ending
Total

Expert Solution

The calculation of equivalent units of production using FIFO method for Converting Department is shown below:

Description	Physical units
Beginning inventory (Units started last period)	760
Units started this period	16,080	Equivalent units
Units to be accounted for	16,840	Direct materials	%incurred during period	Conversion costs (labor and overhead)	% incurred during period
Beginning inventory	760	-	0%	228	30%
Units started and completed this period	15,240	15,240	100%	15,240	100%
Ending inventory (Units started but not completed this period)	840	840	100%	504	60%
Units accounted for	16,840	16,080		15,972

Therefore, the equivalent units of production for direct materials are 16,080 and for conversion cost are 15,972.

Soft Touch Towel and Tissue Company
Number of Equivalent Units of Production

	Whole Units	Direct Materials	Conversion
	Whole Units	Equivalent Units	Equivalent Units
Inventory in process, beginning	760	-	228
Started and completed	15,240	15,240	15,240
Transferred to Packing Department	16,000	15,240	15,468
Inventory in process, ending	840	840	504
Total	16,840	16,080	15,972

ekkarill92 answered 1 year ago

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