Given the following production data, calculate the equivalent units of production. (Answers must be entered as numbers only without spaces, dollar signs, commas, decimals, etc. Example: 50000) Production Flow Percent Complete Units Materials Conversion Work in process, beginning inventory 200 55% 30% Units started this period 5,000 Total units: 5,200 Completed and transferred units this period 4,800 100% Work in process, ending inventory 400 40%

Weighted Average Equivalent Units  Materials  4960  Conversion  5200

Fifo  Equivalent Units Materials      4850  Conversion          5140              

Explanation:

Normally weighted average method is used when not specified.

Production Flow Percent Complete  

                                    Units        Materials     Conversion    

WIP beginning inventory 200       55%           30%

Units started this period 5,000

Total units:                      5,200

Completed and transferred 4,800 100%

Work IP, ending inventory 400          40%

Using Weighted Average method for Equivalent Units we add the completed units with the ending inventory

Particulars           Units            Materials          Conversion      

Completed          4800             4800                4800

+ WIP Ending         400               160                   400              

Equivalent Units                         4960            5200            

Materials EWIP = 400*40%= 160

Conversion EWIP=  400*100 %=400

If we use FIFO method then we deduct the beginning inventory from the weighted average method equivalent unit production

Particulars           Units            Materials          Conversion      

Completed          4800             4800                4800

+WIP Ending         400               160                   400    

- BWIP                   200                110                     60    

Equivalent Units                         4850            5140            

Materials BWIP = 200*55%= 110

Conversion EWIP=  200*30%= 60

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