5e sol06-06 - Materials Conversion Units completed 123,000...

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Cost Management Hansen and Mowen Ex 6-6 Name: SOLUTION Enter the appropriate amounts in the shaded cells in columns E and K. 1) Physical Flow Schedule Units Units, beginning work in process 60,000 Units started 75,000 Units to account for 135,000 Units completed and transferred out Started and completed 63,000 From beginning work in process 60,000 Units in ending work in process 12,000 Total units accounted for 135,000 Enter the appropriate amounts in the shaded cells in columns E, G, I, and K. 2) Equivalent Units - Weighted average method
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Unformatted text preview: Materials Conversion Units completed 123,000 123,000 Units, ending work in process Materials 12,000 x 100% 12,000 Conversion 12,000 x 25% 3,000 Equivalent units of output 135,000 126,000 3) Equivalent Units - FIFO method Materials Conversion Units started and completed 63,000 63,000 Units, beginning work in process Materials 60,000 x 0% Conversion 60,000 x 70% 42,000 Units, ending work in process Materials 12,000 x 100% 12,000 Conversion 12,000 x 25% 3,000 Equivalent units of output 75,000 108,000...
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