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Units (Rolls of Wallpaper)
Beginning Work in Process Inventory 70 sheets
Transferred in from spinning in April 550 sheets
Completed during April 480 sheets
Ending Work in Process Inventory (80% complete for conversion work) 140 sheets
Costs
April beginning Dyeing dept. Work in process Inventory $10,700
(costs is made up transferred in $4,000 plus March dyeing materials cost $1,400 & conversion cost $5,300)
Transferred in from the spinning dept. in April $23,280
Direct Material Cost added during April $14,100
Conversion Costs during April $52,716
Determine the units to be accounted for and the units you have accounted for
Units TO be Accounted For
Beginning Work in Progess 70
Started in Producyion during month 550
Units TO be Accounted For 620
Units Accounted For
Beginning Work in Process Inventory 70
Units Started and Completed During the month ?
Ending work in process inventory ?
Units Accounted For 620
Step 2 Calculate equivlent units of production
whole Units Added in April Equivalent Units
Beginning WIP Inventory 0 0
Units Started 100% 410
Ending WIP Inventory ? 100
Answer & Explanation
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