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  • Study Guide Conta 2 Final

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    Pamela Villarreal Villarreal
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    The document contains information about the flow of units through different production processes. It provides details on the number of units started, completed, transferred out, and remaining at each stage to calculate equivalent units and per unit conversion costs. For several questions, it specifies the beginning work-in-process (BWIP) units and units started, then accounts for the completed units transferred out and ending work-in-process (EWIP) units to ensure the totals are equal.

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    Study Guide Conta 2 final

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    The document contains information about the flow of units through different production processes. It provides details on the number of units started, completed, transferred out, and remaining at each stage to calculate equivalent units and per unit conversion costs. For several questions, it specifies the beginning work-in-process (BWIP) units and units started, then accounts for the completed units transferred out and ending work-in-process (EWIP) units to ensure the totals are equal.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    Download as xlsx, pdf, or txt
    4 views2 pages

    Study Guide Conta 2 Final

    Uploaded by

    Pamela Villarreal Villarreal
    The document contains information about the flow of units through different production processes. It provides details on the number of units started, completed, transferred out, and remaining at each stage to calculate equivalent units and per unit conversion costs. For several questions, it specifies the beginning work-in-process (BWIP) units and units started, then accounts for the completed units transferred out and ending work-in-process (EWIP) units to ensure the totals are equal.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 2

    Question 10

    WIP
    D. Mats Used 44,000
    D. Labor 30,000
    Applied OH 60,000
    (=)134,000

    Question 11
    Flow of units:
    Units to be accounted for: *NEED TO BE SAME NUMBER
    BWIP 10,000 * BY DIFFERENCE
    Units started 100,000
    Totals units accounted for 110,000
    Units accounted for:
    Completed and trasfered: CONVERSION
    Started and comp. 85,000 85,000
    From BWIP (40%) (-) 10000 6,000
    Total completed and trans. Out (=)95000 (=)91,000
    EWIP (70%) (+)15000 (+)10500
    Total accounted for: (=)110000 (=) 101,500 Equiv. Units for conversion

    Question 12
    Flow of units:
    Units to be accounted for: 2,000
    BWIP (+) 30000
    Units started (=)32000
    Totals units accounted for

    Units accounted for: CONVERSION


    Completed and trasfered:
    Started and comp. 26,000
    From BWIP (+)2,000
    Total completed and trans. Out (=)28,000 28,000
    EWIP (60%) 4,000 (+)2,400
    Total accounted for: 32,000 (=)30,400 Equivalent Units for conversion

    Question 13
    Flow of units:
    Units to be accounted for:
    BWIP 4,000
    Units started 40,000
    Totals units accounted for (=)44,000
    Units accounted for:
    Completed and trasfered:
    Started and comp. 30,000
    From BWIP (+)4000
    Total completed and trans. Out ? (=)34000
    EWIP (+)10,000
    Total accounted for: (=)44,000

    Question 15
    Flow of units:
    Units to be accounted for:
    BWIP 12,000
    Units started (-) none
    Totals units accounted for (=)12,000

    Units accounted for:


    Completed and trasfered: MATS CONVERSION
    Started and comp. 0
    From BWIP 12,000
    Total completed and trans. Out (=)12,000 (=)12,000
    EWIP 0 0
    Total accounted for: (=)12,000 (=)12,000

    Costs: 126,000+32,000 158,000


    Per unit=13.167

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