PROBLEM

Compute the equivalent production for the month for each of the following situations:

Units Completed Units in Process Stage of Completion

During Month End of Month

a. 10, 000 5, 000 ½

b. 26, 000 8, 000 ¾
c. 12, 000 2, 000 ¾
d. 20, 000 6, 000 ½
4, 000 ¾
e. 45, 000 2, 000 1/5
3, 000 ¾

Answer:

Actual WD EP
a. Units completed P 10, 000 100% P 10, 000
Units in Process, end 5, 000 ½% 2, 500
P 15, 000 P 12, 500

b. Units completed P 26, 000 100% P 26, 000

Units in Process, end 8, 000 ¾% 6, 000
P 34, 000 P 32, 000

c. Units completed P 12, 000 100% P 12, 000

Units in Process, end 2, 000 ¾% 1, 500
P 14, 000 P 13, 500

d. Units completed P 20, 000 100% P 20, 000

Units in Process, end 6, 000 ½% 3, 000
4, 000 ¾% 3, 000
P 30, 000 P 26, 000

e Units completed P 45, 000 100% 45, 000

Units in Process, end 2, 000 1/5% 400
3, 000 ¾% 2, 250
P 50, 000 P 47, 650