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Unformatted text preview: 8-1440,000+240,000= 210,000+XX =70,000Equivalent UnitsPhysical units MaterialsConversionUnits accounted for:Transferred Out210,000210,000210,000Work in process70,00014,0007,000Total Units accounted for224,000217,0008-15A, bEquivalent UnitsPhysical units MaterialsConversionUnits to be accounted for:Work in process- BI40.000Units Started this period240,000Units to be accounted for:280,000Units accounted for:Completed and Transferred OutFrom BI WIP40,00040,00040,000Started and Completed170,000170,000170,000Total Completed and transferred out 210,000210,000210,000In WIP EI70,00014,0007,000Total Units accounted for280,000224,000217,000Less work from beginning WIP40,00020,00012,000New work done240,000204,000205,0008-16Equivalent UnitsPhysical units MaterialsConversionUnits to be accounted for:Work in process- BI10,000Units Started this period60,000Units to be accounted for:70,000Units accounted for:Transferred Out50,00050,00050,000Work in process20,00020,0003,000Total Units accounted for70,000...
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- Spring '08
- Cost Accounting, Conversion of units, Equivalent Units Physical units Units