beginning wip 8900

% DM 100%
% CC 40%
started in may 45900
completed in may 45200
Ending wip 9600
% DM 100%
% CC 30%
work this period

Complete Start ending

Beginning WIP Beg WIP Start and complete WIP
Physical unit 8900 0 36300 9600

Equivalent units
direct materials 8900 0 36300 9600
Conversion cost 3560 5340 36300 2880

2)
beginning WIP 9700 Beginning Wip
% DM 100% DM 17100
%CC 30% CC 36500
units started 91000 Total beg WIP costs 53600
units completed 85000 costs added this month
ending Wip 15700 DM 100100
% DM 100% CC 204000
% CC 40% Total cost added 304100
total cost to account for 357700

Complete Start ending

Beginning WIP Beg WIP Start and complete WIP
Physical unit 9700 0 75300 15700

Equivalent units
DM 9700 75300 15700
CC 2910 6790 75300 6280

Calcuate Actual cost per equivalent

Direct materials: (Beginning WIP + DM)/ Equivalent units for total work 1.16385303
conversion costs (Beginning WIP + Conversion cost)/ Equivalent units for total w 2.63475022
Total cost per equivalent 3.79860325

3)
Beginning WIP 9700 beginning wip
% DM 100% Direct materials 17100
% CC 30% Conversion costs 36500
units started 91000 total beginning WIP costs 53600
units completed 85000 costs added this month
Ending WIP 15700 DM 100100
% DM 100% CC 204000
% CC 40% Total cost added 304100
total cost to account for 357700

Complete Start ending

Beginning WIP Beg WIP Start and complete WIP
physical units 9700 0 75300 15700

Equivalent Units
DM 9700 0 75300 15700
CC 2910 6790 75300 6280

Direct materials (Direct materials cost)/ Equivalent units for total work performed during this period
DM 1.1

Conversion costs (Conversion costs)/(Equivalent units for total work performed this period
2.3084757271

3.4084757271
 Total units
to account
Total work for
45900 54800

45900 54800
44520 48080

Total units
to account
Total work for
91000 100700

91000 100700
81580 91280
 Total units
to account
Total work for
91000 100700

91000 100700
88370 91280

during this period

E6.32
beg WIP 8000
% DM 100%
%CC 70%
units started 9900 (completed and transferred -Beg wip + End WIP)
units completed 12500
Ending wip 5400
% DM 100%
%CC 60%

Beginning Complete
WIP Beg WIP
Beginning Wip physical unit 8000 0
DM 19900
CC 7800 Equivalent units
Total beg WIP costs 27700 Direct material 8000 0
costs added this month Conversion cost 5600 2400
DM 28430
CC 24467 A) direct materials per equivalent unit
Total cost added 52897 =Beg WIP + DMC/Equivalent units for total work
total cost to account for 80597 2.7

B) Conversion costs
=(Beg WIP + Conversion cost)/ Equivalent units for total work
2.05

4.75

E6.34
beg WIP 7500
% DM 100%
%CC 70%
units started 9600
units completed 11000
Ending wip 6100
% DM 100%
%CC 60%

Beginning Complete
WIP Beg WIP
Beginning Wip Physical unit 7500 0
DM 18100
CC 7700 Equivalent units
Total beg WIP costs 25800 Direct materai 7500 0
costs added this month conversion costs 5250 2250
DM 32736
CC 21643
Total cost added 54379 Direct materials
total cost to account for 80179 =DM / Equivalent units for tota work performed this period
3.41
conversion cost
=conversion cost / equivalent units for total work performed thi
2.3
total cost per equivalent un 5.71
 Total units
Start and Start ending to account
complete WIP(60% Total work for
4500 5400 9900 17900

4500 5400 9900 17900

4500 3240 10140 15740

for total work

ivalent units for total work

Total units
Start and Start ending to account
complete WIP(60% Total work for
3500 6100 9600 17100
 3500 6100 9600 17100
3500 3660 9410 14660

ork performed this period

s for total work performed this period

E6.38
cost summary BEG WIP Current cost total cost
Transferred in 0 8550 8550
conversion cost 0 16900 16900
0 25450 25450

Equivalnet
units
conversion
unit summary Physical units Transferred in cost
Transferred in 4800 4800 4800 100%
Conversion costs 900 900 450 50%
Total units 5700 5700 5250

Equivalent units cost

Direct materials 1.5
Conversion cost s 3.219047619

Cost per equivalent unit 4.7190

cost assignment units costs

units started and complated 4800 22651

B) cost of ending wip

Cost assignment units costs
units started and completed 4800 22651
ending wip 900
Transferred in 1350
Conversion costs 1449
Total ending wip costs 2799
Total units and costas accounted for 5700 25450

units in ending wip = units transferred in - units completed

=5700 - 4800 = 900
E6.44
since inspection occurs at the 60% point
and work in process is 75% complete,
All units placed into production have passed through inspection.
Therefore, the total of the good units plus the spoiled units must have 13620. that’s is,

Good units + 0.135 Good units = 13620 units E6.47

1.135 good units = 13620 units number of units = WIP Beg + unit
good units 12000

Spoiled units 1620 b)

Equivalent number of units = uni
B) 35075

physical units Equivalent units

Completed and transferred out 9800 9800 c)
spoiled (60% complete) 1620 972 unit cost of production =(DM cos
Ending work in process (75%) 2200 1650
Total 12422

company incurred 12422 as conversion cost

therefore, cost per equivalent is 1
mber of units = WIP Beg + units started into production - WIP end
4500

uivalent number of units = units transferred in + (end wip *75 % completed)

it cost of production =(DM cost added in feb + DM bed wip + cc cost added in feb + CC beg wip) / total units
4.37829912
p) / total units