Exercise 16-8 weighted average: computing equivalent units of production lo c2 during april, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. of these transferred units, 60,000 were in process in the production department at the beginning of april and 240,000 were started and completed in april. april's beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. at the end of april, 82,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion. 1. compute the number of units transferred to finished goods.
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Ответ:
Units in beginning inventory: 60,000
Units started and completed 240,000
Total units transferred to finished goods: 300,000
Equivalent Units of production - weighted average
Direct Materials Direct Labor
Units of ending goods 300,000 300,000
DM: 82,000 x 80% 65,600
DL: 82,000 x 30% 24,600
Equivalent Units of Production 365,600 324,600
The total number of units transferred to Finished goods is 300,000.
Ответ: