Question

Department W had 2,880 units, one-third completed at the beginning of the period. 13,400 units were transferred to Department X from Department W during the period, and 800 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs. What is the total number of units to be assigned costs on the cost of production report for Department W

Answer 1

Answer: 12840

Step-by-step explanation:

Beginning work in process = 2/3 × 2880 = 1920

Add: Completed unit = 10520

Add: Ending work in process = 1/2 × 800 = 400

Total equivalent units = 1920 + 10520 + 400 = 12840

Therefore, the total number of units to be assigned costs on the cost of production report for Department W is 12840.

Note that:

Completed unit = 13400 - 2880 = 10520