Chap004 (dragged) 16

# Chap004 (dragged) 16 - Direct Material Conversion W o r k i...

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McGraw-Hill/Irwin ¤ 2005 The McGraw-Hill Companies, Inc. Managerial Accounting, 6/e 4-17 PROBLEM 4-29 (50 MINUTES) 1. Physical flow of units: P h y s i c a l Units W o r k i n p r o c e s s , 1/1/x4 . ........................................................................... 210,000 U n i t s s t a r t e d d u r ing 20x4 . ........................................................................ 1 , 1 0 0 , 0 0 0 T o t a l u n i t s t o a c c o unt for . ........................................................................ 1 , 3 1 0 , 0 0 0 U n i t s c o m p l e t e d a n d t r a n s f e rred out during 20x4. ................................ 1,000,000 W o r k i n p r o c e s s , 12/31/x4 . ....................................................................... 310,000 T o t a l u n i t s a c c o u n ted for . ........................................................................ 1 , 3 1 0 , 0 0 0 2. Equivalent units: Equivalent Units Physical Units Percentage of Completion with Respect to Conversion
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Unformatted text preview: Direct Material Conversion W o r k i n p r o c e s s , 1 / 1 / x 4 . . . . . . . . . . . . . . . 2 1 , 83% U n i t s s t a r t e d d u r i n g 2 x 4 . . . . . . . . . . . 1 , 1 , T o t a l u n i t s t o a c c o u n t f o r . . . . . . . . . . . 1 , 3 1 , Units completed and transferred out during 20x4. ...................... 1,000,000 100% 1,000,000 1,000,000 W o r k i n p r o c e s s , 1 2 / 3 1 / x 4 . . . . . . . . . . . 3 1 , 48% 310,000 148,800 T o t a l u n i t s a c c o u n t e d f o r . . . . . . . . . . . . 1 , 3 1 , _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Total equivalent units. ................. 1,310,000 1 , 1 4 8 , 8...
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## This note was uploaded on 03/28/2012 for the course ACC260 AAAJ0OKG00 taught by Professor Katrenataylor during the Spring '10 term at University of Phoenix.

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