Compute equivalent units of production for the period for each of the following

separate scenarios. In your calculations, simply calculate work done during the

period, ignoring the application of any particular costing method.

Scenario

1. The company had 96,000 units in ending inventory that had 40% of

materials added and were 30% complete as to conversion costs.

2. The company worked on 780,000 units, 600,000 of which are fully

completed and 180,000 which are 80 percent complete at the end of the

period for materials and conversion costs.

3. The company worked on 211,200 units which are now in ending

inventory. Materials are added at the end of the process and the process

is 60 percent complete as to labor and overhead.

4. The company finished work on the 92,400 units that were in its beginning

inventory of the period. These units had 70 percent of materials added

and were 35 percent complete as to labor and overhead at the start of

the production period.

5. The company started and completed 60,000 units and completed 12,000

units of its beginning inventory that had all of its materials but were only

15 percent complete as to labor and overhead at the start of the

production period.

EU for Materials EU for Conversion

1| Answer |Answer

2 |Answer |Answer

3 |Answer |Answer

4 |Answer |Answer

5 |Answer |Answer