The Kirkland Department of Delta Company began the month of December with beginning work in process of "4,000" units that are "100%" complete as to materials and "30%" complete as to conversion costs. Units transferred out are "10,000" units. Ending work in process contains "5,000" units that are "100%" complete as to materials and "60%" complete as to conversion costs. InstructionsCompute the equivalent units of production for materials and conversion costs for the month of December.

Instructions are below.

Explanation:

Giving the following information:

December with beginning work in process of 4,000 units that are 100% complete as to materials and 30% complete as to conversion costs. Units transferred out are "10,000" units.

Ending work in process contains 5,000 units that are 100% complete as to materials and "60%" complete as to conversion costs.

To calculate the equivalent units, we need to use the following structure:

Beginning work in process = beginning inventory* %incompleted

Units started and completed = units completed - beginning WIP

Ending work in process completed= Ending WIP* %completed

=Number of equivalent units

Direct  material:

Beginning work in process = 0

Units started and completed = 10,000

Ending work in process completed= 5,000

= 15,000 units

Conversion costs:

Beginning work in process = 4,000*0.7= 2,800

Units started and completed = 10,000 - 2,800= 7,800

Ending work in process completed= 5,000*0.6= 3,000

= 13,600 units

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