Equivalent units of production refers to the number

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Equivalent units of production refers to the number of units that could have been:
The journal entry to record the use of direct labor in process costing is to:
Department 1 completed and transferred out 450 units and had ending goods in process inventory of 60 units. The ending inventory is 20% complete for materials and 60% complete for labor and overhead. The equivalent units of production for labor and overhead is 486 units.
The journal entry to record the transfer of units from one department to the next is to:
The journal entry to record the accrual of factory utilities is to:
Department A completed and transferred out 2,100 units and had ending goods in process inventory of 120 units. The ending inventory is 10% complete for materials and 70% complete for labor and overhead. The equivalent units of production for labor and overhead is 2184 units.
The journal entry to record the transfer of partially completed work in process to the next process in process costing is a(n):
A company completes 21,000 units this month and has ending goods in process inventory of 3,000 units which are estimated to be 40% complete. Total production costs are $666,000. The cost of ending goods in process inventory is $ 36,000 A manufacturing department had 10,000 EUP for materials and 6,000 for labor and overhead. The department had $17,500 in materials costs and $2,500 in labor and overhead costs in beginning goods process inventory and added an additional $40,250 in materials costs and $5,000 in labor and overhead costs this period. The cost per equivalent unit of production for materials is $ 5.75 and for labor and overhead is $1.25.

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