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  • Eup Summary

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    Ahmed El Khateeb أحمد الخطيب
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    1) The document provides production and cost information for two periods, including beginning work-in-process (WIP), costs added, total costs, and completion percentages. 2) At the end of the periods, 400 equivalent units were completed and transferred out of the total 500 equivalent units, leaving 100 units of ending WIP. 3) The ending WIP had a completion percentage of 100% for direct materials and 50% for conversion costs.

    Original Description:

    Cheat sheet tables for Equivalent Units of production

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    Eup summary

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    1) The document provides production and cost information for two periods, including beginning work-in-process (WIP), costs added, total costs, and completion percentages. 2) At the end of the periods, 400 equivalent units were completed and transferred out of the total 500 equivalent units, leaving 100 units of ending WIP. 3) The ending WIP had a completion percentage of 100% for direct materials and 50% for conversion costs.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    3 views1 page

    Eup Summary

    Uploaded by

    Ahmed El Khateeb أحمد الخطيب
    1) The document provides production and cost information for two periods, including beginning work-in-process (WIP), costs added, total costs, and completion percentages. 2) At the end of the periods, 400 equivalent units were completed and transferred out of the total 500 equivalent units, leaving 100 units of ending WIP. 3) The ending WIP had a completion percentage of 100% for direct materials and 50% for conversion costs.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    Completion %

    Units DM CC Total DM CC
    Cost of Beg. WIP 225 18000 8100 26100 100% 60%
    Costs added during current period 275 19800 16380 36180
    Total 500 37800 24480 62280
    End. Complete 400 100% 100%
    End WIP 100 100% 50%

    Step 1 Step 2
    FIFO . physical Equivalent Units
    Step 2 Production Flow Units DM CC
    Step 1
    Weighted Average > physical Equivalent done in prior
    Units Beg. WIP 225
    period
    Production Flow Units DM CC Started during current period 275 19800 16380
    Beg. WIP 225 18000 8100 Costs Added during the period 500 19800 16380
    Started during current period 275 19800 16380
    Completed & transferred :
    Total 500 37800 24480
    Beg. WIP ( DM 100% -100%)
    Completed & transferred 400 400 400 225 0 90
    ( CC = 100%-60%)
    End. WIP ( CC =
    100 100 50 started & completed 175 175 175
    100*50%)
    EUP 500 450 End WIP ( DM 100% )
    100 100 50
    ( CC 50% )
    cost per EUP 75.6 54.4
    EUP 275 315
    cost per EUP 72 52

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