Hwk 11B - Robert Garrett E11-34 & P11-45 & 46...

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Robert Garrett E11-34 Flow of Units Equivalent Units Units % Conversion Input WIP, March 1 100 Conversion 30% Units started 1,300 Units to account for 1,400 Output Units completed 1,200 100% 1,200 WIP, March 31 200 Conversion 90% 180 Units accounted for 1,400 Total equivalent units 1,380 Less: equivalent units in March 1 WIP (100) 1) Equivalent units for work preformed 1,280 Conversion WIP, Beginning 330 Costs added in month 148,500 Total costs to account for 148,830 Divide by EUs 1,280 2) EU cost 116.27 Complete WIP Total Goods completed & TO 139,528 139,528 Ending WIP Conversion 20,929 20,929 3 & 4) Total costs accounted for 139,528 20,929 160,457 P11-45 Flow of Units Equivalent U Units % DM Input WIP, Feb 1 5,000 DM 100% Conversion 20% Units started 12,000 Units to account for 17,000 Output Units completed 13,000 100% 13,000 WIP, Feb 29 4,000 DM 100% 4,000 Conversion 40%
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Units accounted for 17,000 Total equivalent units 17,000 DM Conv Total WIP, Beginning 100,000 135,000 235,000 Costs added in month 50,000 95,000 145,000 Total costs to account for 150,000 230,000 380,000 Divide by EUs 17,000 14,600 1) EU cost 8.82 15.75 24.58 Complete WIP Total Goods completed & TO 319,500 319,500 Ending WIP DM 35,294 Conversion 25,205 25,205 2 & 3) Total costs accounted for
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Hwk 11B - Robert Garrett E11-34 & P11-45 & 46...

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