n Shady Company, materials are entered at the beginning of each process.

Work in process data for its Sterilizing D

Month
January
March
May
July
a. Compute the physical units for January and May.
b. Compute the equivalent units of production for (1) materials and (2) conversion cost for each month.
ach process. Work in process data for its Sterilizing Department in selected months during 2017 is as follows.
Beginning Work in Process
Units Conversion Cost% Units Transferred Out
0- 9,000
0- 12,000
0- 16,000
0- 10,000

and (2) conversion cost for each month.

Answer A
Physical Units = Transferred out units add Ending work in process units
Units Transferred Out Ending Work in Process
January 9,000 2,000
May 16,000 7,000

Answer B
Equivalent Units
January Units %
Units Transferred 9,000 100%
Ending Work in Process units 2,000 69%
Equivalent Units

March Units %
Units Transferred 12,000 100%
Ending Work in Process units 3,000 33%
Equivalent Units

May Units %
Units Transferred 16,000 100%
Ending Work in Process units 7,000 80%
Equivalent Units

July Units %
Units Transferred 10,000 100%
Ending Work in Process units 1,500 46%
Equivalent Units
2017 is as follows.
Ending Work in Process
Unit Conversion Cost%
2,000 69
3,000 33
7,000 80
1,500 46

Physical Units
11,000
23,000

Equivalent Units
9,000
1,380
10,380

Equivalent Units
12,000
990
12,990

Equivalent Units
16,000
5,600
21,600

Equivalent Units
10,000
690
10,690