Problem 4-29.xlsx - Problem 4-29 1 Analysis of physical...

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Problem 4-29 1) Analysis of physical flow of units Units: Opening Work in Process 10,000 Units started in April 100,000 Units Finished During the Perod -80,000 Closing Work in Process 30,000 2) Calculationof equivalent units Total Units: Material: Finished Goods 80,000 80,000 Closing Work in Process 30,000 30,000 Equivalent Production Units 110,000 110,000 3) Compution of unit costs Material Cost: Conversion Cost: Opening Work in Process 22,000 4,500 Material Input/ Conversion Cost 198,000 158,400 Total Cost 220,000 162,900 Equivalent Production Units 110,000 89999 Cost Per Unit 2 1.8100201113 4) Analysis of total cost Costs of goods transferred 304800 80000 units at 3.81 per unit closing work in process 60000 Mateial-100% 18098.391093234 conversion- 33.33% Total Cost

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