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Chap004 (dragged) 19 - PROBLEM 4-30(40 MINUTES 1 Equivalent...

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McGraw-Hill/Irwin ¤ 2005 The McGraw-Hill Companies, Inc. 4 - 20 Solutions Manual PROBLEM 4-30 (40 MINUTES) 1. Equivalent units: Equivalent Units Physical Units Percentage of Completion with Respect to Conversion Direct Material Conversion Work in process, August 1 ............ 40,000 80% Units started during August .......... 80,000 Total units to account for .............. 120,000 Units completed and transferred out during August ...................... 100,000 100% 100,000 100,000 Work in process, August 31 .......... 20,000 30% 20,000 6,000 Total units accounted for
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