EQUIVALENT UNITS OF PRODUCTION

Transferred
Whole units
In DM Conversion
Beg WIP Inventory 10,000
Units Started 45,000
Units to account for 55,000 20
Beg WIP Inventory (completed) 10,000 10,000 10,000 21
Started and completed 40,000 40,000 40,000 22
Units Completed 50,000 - 50,000 50,000
Lost units (Normal)
Lost units (Abnormal)
Ending WIP Inventory 5,000 4,000 3,500
Units accounted for 55,000 - 54,000 53,500

Transferred
Total
In
Cost Data DM Conversion
Beg WIP Inventory -
Current period -
Total Cost to account for - - - -
Divided by EUP
Cost per EUP - - -
 EQUIVALENT UNITS OF PRODUCTION
Whole
Transferred In
units DM
Beg WIP Inventory 10,000
Units Started 45,000
53,500 Units to account for 55,000
48,000 Beg WIP Inventory (completed) 10,000 4,000
50,500 Started and completed 40,000 40,000
Units Completed 50,000 - 44,000
Lost units (Normal)
Lost units (Abnormal)
Ending WIP Inventory 5,000 4,000
Units accounted for 55,000 - 48,000
UNITS OF PRODUCTION

Conversion

7,000
40,000
47,000

3,500
50,500
 EQUIVALENT UNITS OF PRODUCTION
Transferred
Whole units
In DM Conversion
Beg WIP Inventory 5,000
Units Started 25,000
Units to account for 30,000 23
Beg WIP Inventory (completed) 5,000 5,000 5,000 24
Started and completed 17,000 17,000 17,000 25
Units Completed 22,000 - 22,000 22,000 26
Lost units (Normal)
Lost units (Abnormal)
Ending WIP Inventory 8,000 8,000 4,000
Units accounted for 30,000 - 30,000 26,000

Transferred
Total
In
Cost Data DM Conversion
Beg WIP Inventory 14,500 10,000 4,500
Current period 120,500 47,000 73,500
Total Cost to account for 135,000 - 57,000 78,000
Divided by EUP
Cost per EUP 4.90 1.90 3.00

Cost of Completed 107,800

Cost of Ending 27200 15200 12000
135,000
 EQUIVALENT UNITS OF PRODUCTION
Whole
Transferred In
units DM
Beg WIP Inventory 5,000
Units Started 25,000
107,800 Units to account for 30,000
27,200 Beg WIP Inventory (completed) 5,000 -
107,960 Started and completed 17,000 17,000
27040 Units Completed 22,000 - 17,000
Lost units (Normal)
Lost units (Abnormal)
Ending WIP Inventory 8,000 8,000
Units accounted for 30,000 - 25,000

Total Transferred In
Cost Data DM
Beg WIP Inventory 14,500 10,000
Current period 120,500 47,000
Total Cost to account for 135,000 - 57,000
Divided by EUP
Cost per EUP 4.88 1.88

Cost of Completed 107,960

Cost of Ending 27040 15040
135,000
UNITS OF PRODUCTION

Conversion

3,500
17,000
20,500

4,000
24,500

Conversion
4,500
73,500
78,000

3.00

12000
 EQUIVALENT UNITS OF PRODUCTION
Transferred
Whole units
In DM Conversion
Beg WIP Inventory 40,000
Units Started 100,000
Units to account for 140,000 27
Beg WIP Inventory (completed) 40,000 40,000 40,000 40,000 28
Started and completed 80,000 80,000 80,000 80,000 29
Units Completed 120,000 120,000 120,000 120,000 30
Lost units (Normal) 31
Lost units (Abnormal) 32
Ending WIP Inventory 20,000 20,000 20,000 10,000
Units accounted for 140,000 140,000 140,000 130,000

Transferred
Total
In
Cost Data DM Conversion
Beg WIP Inventory 122,600 80,000 37,600 5,000
Current period 439,900 251,000 122,400 66,500
Total Cost to account for 562,500 331,000 160,000 71,500
Divided by EUP
Cost per EUP 4.06 2.36 1.14 0.55

Cost of Completed 486,857

Cost of Ending 75642.857143 47285.71429 22857.1429 5500
562,500
 EQUIVALENT UNITS OF PRODUCTION
Whole
Transferred In
units DM
Beg WIP Inventory 40,000
Units Started 100,000
562,500 A Units to account for 140,000
140,000 C Beg WIP Inventory (completed) 40,000 - -
0.55 D Started and completed 80,000 80,000 80,000
486,857 Units Completed 120,000 80,000 80,000
75,643 Lost units (Normal)
482,278 Lost units (Abnormal)
Ending WIP Inventory 20,000 20,000 20,000
Units accounted for 140,000 100,000 100,000

Total Transferred In
Cost Data DM
Beg WIP Inventory 122,600 80,000 37,600
Current period 439,900 251,000 122,400
Total Cost to account for 562,500 331,000 160,000
Divided by EUP
Cost per EUP 4.29 2.51 1.22

Cost of Completed 482,278

Cost of Ending 80221.67 50200 24480
562,500
NITS OF PRODUCTION

Conversion

30,000
80,000
110,000

10,000
120,000

Conversion
5,000
66,500
71,500

0.55

5541.66667
 EQUIVALENT UNITS OF PRODUCTION
Transferred
Whole units
In DM Conversion
Beg WIP Inventory 3,000
Units Started 8,000
Units to account for 11,000 33
Beg WIP Inventory (completed) 3,000 2,400 2,250 34
Started and completed 6,000 6,000 6,000 35
Units Completed 9,000 - 8,400 8,250
Lost units (Normal)
Lost units (Abnormal)
Ending WIP Inventory 2,000 900 1,300
Units accounted for 11,000 - 9,300 9,550
6,000
9,300
9,550
36 101 102 103 Total
175000 120000 295000

1.25 1.25

80000 95000 115000

37 100000 118750 143750 362500 375000 12500

38 410000 413750 823750

101 102 103
39 422500
175000 120000
40 413750
Materials 55000 80000 92000
Labor 80000 95000 115000
Overhead 100000 118750 143750
410000 413750 350750
41

42

43
44

45
46
 EQUIVALENT UNITS OF PRODUCTION
Transferred
Whole units
In DM Conversion
Beg WIP Inventory 5,000
Units Started 350,000
Units to account for 355,000
Beg WIP Inventory (completed) 5,000
Started and completed 255,000
Units Completed 260,000 - - -
Lost units (Normal) 10,500
Lost units (Abnormal) 54,500
Ending WIP Inventory 30,000
Units accounted for 355,000 - - -

Transferred
Total
In
Cost Data DM Conversion
Beg WIP Inventory -
Current period -
Total Cost to account for - - - -
Divided by EUP
Cost per EUP #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Cost of Completed #DIV/0!

Cost of Ending #DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0!
 EQUIVALENT UNITS OF PRODUCTION
Whole
Transferred In
units DM
Beg WIP Inventory 40,000
Units Started 100,000
Units to account for 140,000
Beg WIP Inventory (completed) 40,000 - -
Started and completed 80,000 80,000 80,000
Units Completed 120,000 80,000 80,000
Lost units (Normal)
Lost units (Abnormal)
Ending WIP Inventory 20,000 20,000 20,000
Units accounted for 140,000 100,000 100,000

Total Transferred In
Cost Data DM
Beg WIP Inventory 122,600 80,000 37,600
Current period 439,900 251,000 122,400
Total Cost to account for 562,500 331,000 160,000
Divided by EUP
Cost per EUP 4.29 2.51 1.22

Cost of Completed 482,278

Cost of Ending 80221.67 50200 24480
562,500
NITS OF PRODUCTION

Conversion

30,000
80,000
110,000

10,000
120,000

Conversion
5,000
66,500
71,500

0.55

5541.66667