chapter 4 sol class ed

chapter 4 sol class ed - EXERCISE 4-18 CALCULATION OF...

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EXERCISE 4-18 CALCULATION OF EQUIVALENT UNITS: PETROTECH COMPANY - AMARILLO PLANT Weighted-Average Method Physical Units Percentage of Completion with Respect to Conversion Equivalent Units Direct Material Conversion Work in process, July 1. ........................... 1,900,000 30% Units started during July. ......................... 750,000 Total units to account for. ........................ 2,650,000 Units completed and transferred out during July. ................................... 2,400,000 100% 2,400,000 2,400,000 Work in process, July 30. ......................... 250,000 70% 250,000 175,000 Total units accounted for. ........................ 2,650,000 ________ ________ Total equivalent units. .............................. 2,650,000 2,575,000 PROBLEM 4-27 1. Physical flow of units: Physical Units Work in process, June 1. ............................................................................. 40,000 Units started during June. ........................................................................... 190,000 Total units to account for. ........................................................................... 230,000 Units completed and transferred out during June. ...................................... 180,000 Work in process, June 30. ........................................................................... 50,000 Total units accounted for. ........................................................................... 230,000 2. Equivalent units: Physical Units Percentage
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chapter 4 sol class ed - EXERCISE 4-18 CALCULATION OF...

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