The Smelting Department of Kiner Company has the following production data for November. Production: Beginning work in process 4,000 units that are 100% complete as to materials and 27% complete as to conversion costs; units transferred out 9,500 units; and ending work in process 7,700 units that are 100% complete as to materials and 50% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November.

For material 17,200

For conversion 13,350

Explanation:

The computation of equivalent units of production for (a) materials and (b) conversion costs are shown below:-

Particulars                      Whole units       Materials       Conversion costs

Units transferred out        9,500               9,500                9,500

Ending Work in process   7,700               7,700                 3,850

                                                                                         (7,700 × 50%)

Total equivalent units    17,200              17,200                   13,350

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