beginning work in process inventory\nunits started this period\nunits completed and transferred out\nending…

beginning work in process inventory\nunits started this period\nunits completed and transferred out\nending work in process inventory\nbeginning work in process inventory\ndirect materials\nconversion\ncosts added this period\ndirect materials\nconversion\ntotal costs to account for\nrequired:\n1. compute equivalent units of production for both direct materials and conversion.\nequivalent units of production (eup) - weighted average method\nvictory company\ncompleted and transferred out\nending work in process\ntotal units
Answer
Explanation:
Step1: Calculate EUP for direct materials
For units completed and transferred out, since materials are 100% complete for these units, EUP = 745000 * 100% = 745000. For ending work - in - process, materials are 100% complete, EUP = 188000 * 100% = 188000. Total EUP for direct materials = 745000+188000 = 933000.
Step2: Calculate EUP for conversion
For units completed and transferred out, conversion is 100% complete, EUP = 745000 * 100% = 745000. For ending work - in - process, conversion is 70% complete, EUP = 188000 * 70% = 131600. Total EUP for conversion = 745000 + 131600=876600.
Answer:
| Direct Materials EUP | Conversion EUP | |
|---|---|---|
| Completed and transferred out | 745000 | 745000 |
| Ending work in process | 188000 | 131600 |
| Total units | 933000 | 876600 |