| Viiting Tee flidag §— - ddoI49 Ex 4.26 , teal flow o- units? © Ars oy phat 4° Physical units Work In process Tune 4 501000 Units started curing June 200 ;000 Total units f account gor 250/000 & Units ceampleted during Janes troxjereel out 490; 000 Work in pros, Tune 30 60,000“ Total units accounted for 250,000 « * hyscell wits in evclng wip = Pysial units in kgiming wip +. plystenl unit ctartecl ~ flystcal’ units complatecl s transgerreel cut = 50000 + 260,000 — 490,000 = 60,000 PA 2 Calculation oy equivaint units . teeta 9 Equivalent Units | Phys Completion — Units wih st de Protera? Converston Wi, June 4 So, 000 Units started during Tune © 00 000 Total units 4 acanunt for 250 ovo Units compeed during June. karan! at “490 000 400% — 490,0v0 490, ovo WIP, Tune 30 60, o00 0 Total units exccountedl 25D 000 » fee oe Total oquialent units , aa 250000 226 ovoComputation op unit costs ay Divee! meferial Conversion Total Py Tune 4 4 120,000 fviaoo fuss? ‘ 30 Costs tn eurree] during June $492,500 te ee T L 996 700 | - Costs > account for § 642 500 Gua nee | Guivalent units 2s0, 000 226)000 Cost per equivalent units $aas $43 Dd 4 Gdargou (Leese ) ($2as4 $y | (ieee 226) 000. ©) Analysis oy tutal costs. | Cost q goccls complitecl « rremsjerree! cut t qinishodl- qoeds nvenbry during Juno + | ( (Male spun x (ee) = 190000 x fads = $ 288,500_ Cost yornaining in June 30 wip Direct atonal : | Number equivolant est per eptivalort $245 147,00 | (ints deat met ) *( sty ced rebel) * boy000 x $= Hee, Conversion * uunber oy equivalent Gost per equiaknt } . cnt %} converston, )* (an conversitn 2. me see Total ust oq Jum 30 wip $208,200 chock + Cot a goods aomplelad 5 transerred out 4 28 Gost June 80 wip inventory. Bt pe 1200 Total costs accountse| pr $402, 5. 96, 400