The assembly division of , Inc. uses the weighted-average method of process costing. Consider the following data for the month of May : LOADING...(Click the icon to view the data.) Requirement Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule. Enter the physical units first, then calculate the equivalent units. Physical Flow of Production Units Work in process beginning 90 Started during current period 515 To account for 605 Completed and transferred out during current period 465 Work in process, ending 140 Accounted for 605 Equivalent units of work done to date Equivalent Units Direct Conversion Materials Costs

Equivalent units of work done to date

a. Direct Conversion = 556 unit

b. Materials Costs = 514 unit

Explanation:

Note: Attached is the full question for better understanding

                                                                  Equivalent units

                                                   Physical     Direct      Conversion

                                                      units       materials       costs

Work in Process beginning          90

Started during current period     515

To account for                              605

Completed and transferred         465             465             465

out during current period  

Work in Process,ending             140             91               49

Accounted for                               605

Equivalent units of work done to date         556              514

Workings

Work in Process,ending:

Direct materials = 140*65% = 91

Conversion costs = 140*35% = 49