Question

The Converting Department of Hopkinsville Company had 600 units in work in process at the beginning of the period, which were 25% complete. During the period, 12,400 units were completed and transferred to the Packing Department. There were 680 units in process at the end of the period, which were 40% 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".

Hopkinsville 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

Answer 1

Answer is given below

Step-by-step explanation:

Whole Direct Conversion Equivalent

Units Materials Units

Equivalent

Units

Inventory in process, beginning 600 0 450 600*(1-25%)

Started and completed 11800 11800 11800 12400-600

Transferred to Packing Department 12400 11800 12250

Inventory in process, ending 680 680 272 680*40%

Total 13080 12480 12522