The June 1 work in process inventory consisted of 5,000 pounds with $16,000 in materials cost and $12,000 in conversion cost. The June 1 work in process inventory was 100% complete with respect to materials and 50% complete with respect to conversion. During June 37,500 pounds were started into production. The June 30 work in process inventory consisted of 8,000 pounds that were 100% complete with respect to materials and 40% complete with respect to conversion.

Equivalent units of production for materials:

So can someone tell me where I went wrong?

I added 5,000 + 37,500 = 42,500

I then: 42,500 - 8,000 = 34,500 which is the amount of units transferred

Since materials is 100% I got

Equivalent units of Materials: 8000

Equivalent units of Conversion: 3,200

34,500 + 8000 + 3,200 = 45,700 and it was wrong

so then I did

34,500 + 3,200 = 37,700 and it was wrong as well

can any of you help me? Thanks in advance

Equivalent units of production for materials: 42,500

Equivalent units of production for Conversion Costs : 37,700

Explanation:

Work in Process Beginning Inventory                            5,000 pounds

Units started                                                                     37500  

Less Ending Inventory                                                     8000

Units Completed and Transferred Out                          34,500 Pounds        

                          Units                   % Of Completion                EUP  

                                                      Mater.        C.C         Materials     C.C

Units Transferred  34500       100             100           34500           34500

Ending  Inven.   8000              100             40              8000            3200

Total Units to accounts for  42,500

Total Equivalent Units                                                42,500          37,700                                                      

There are two ways of calculating equivalent units of Production . One is given above and the other is adding the percentages in the beginning inventory  and started units. As we do not have the percentages of the units started therefore the above method is used.

b is your answer toy your queston

explanation:

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.