Ball Company uses the first-in, first-out method for preparing the production cost report. The Mixing Department shows 6,000 units in beginning process inventory and 41,000 units transferred out. There were 8,000 still in process at the end of the period. Assume that all materials are added at the beginning of the process. What is the number of total equivalent units for direct materials?

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Rocket

Business

14 December, 13:48

Ball Company uses the first-in, first-out method for preparing the production cost report. The Mixing Department shows 6,000 units in beginning process inventory and 41,000 units transferred out. There were 8,000 still in process at the end of the period. Assume that all materials are added at the beginning of the process. What is the number of total equivalent units for direct materials?

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Kash Andrews · Answer 1

Equivalent units materials 43,000

Explanation:

6,000 beginning WIP

41,000 transferred out

8,000 ending WIP

equivalent untis:

assume all the materiral are added at the beginning so all this units are at 100%

41,000 transferred - 6,000 x 100% beginning + 8,000 x 100% ending WIP

41,000 - 6,000 + 8,000 = 43,000