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9 March, 14:28

The Converting Department of Worley Company had 2,400 units in work in process at the beginning of the period, which were 35% complete. During the period, 10,800 units were completed and transferred to the Packing Department. There were 1,900 units in process at the end of the period, which were 60% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0". Worley Company Number of Equivalent Units of Production Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending Total

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  1. 9 March, 14:46
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    Worley Company

    Units Completion % Equivalent Units

    D. Mat CC

    Beginning work in process 2,400 35% 2400 840

    Transferred 10,800 10,800 10,800

    Ending work in process 1,900 60% 1900 1140

    Total 15100 15,100 12780

    Worley Company

    Number of Equivalent Units of Production

    Whole Units 15100

    Direct Materials Equivalent Units 15,100

    Conversion Equivalent Units 12780

    Inventory in process, beginning = Direct Materials + Conversion Costs

    = 2400 + 840 = 3240

    Transferred to Packing Department = Direct Materials + Conversion Costs

    = 10,400 + 10400

    Inventory in process, ending = Direct Materials + Conversion Costs

    = 1900 + 1410 = 3310

    Total = Direct Materials + Conversion Costs = 15,100 + 12780 = 27880
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