Required: a. Adams Company's production cycle starts in Department A. The following information is available for July: Units Work in process, July 1 (60% complete) 71,000 Started in July 360,000 Work in process, July 31 (20% complete) 39,000 Materials are added at the beginning of the process in Department A. Using the weighted-average method, what are the equivalent units of production for materials and conversion costs for the month of July, respectively

materials = 431,000 units and

conversion = 399,800 units

Explanation:

Note that Adams Company uses weighted-average method. This means we calculate equivalent units of production on the number of physical units completed and transferred and units in ending inventory.

Step 1 : Determine units completed and transferred

Units completed and transferred = Opening Inventory + Units Started - Ending Inventory

                                                       = 71,000 + 360,000 - 39,000

                                                       = 392,000

Step 2 : Determine equivalent units of production

Materials

Units completed and transferred (392,000 x 100%) = 392,000

Units in ending inventory (39,000 x 100%)                = 39,000

Total equivalent units of production                          = 431,000

Conversion

Units completed and transferred (392,000 x 100%) = 392,000

Units in ending inventory (39,000 x 20%)                =       7,800

Total equivalent units of production                          = 399,800

bd = 9 cm

step-by-step explanation:

in a 30°-60°-90° triangle, the ratio of side lengths is 1 : √3 : 2. that is, the longest side (hypotenuse) is twice the length of the shortest side.

all of the triangles in your geometry are 30°-60°-90° triangles. ac is the hypotenuse of δacd, and the short side of δabc.

the short side ad of δacd will be half the length of ac, so 3 cm. the hypotenuse ab of δabc will be twice the length of ac, so 12 cm. segment bd is the difference of the lengths ab and ad, so is

bd = ab -ad

bd = 12 cm - 3 cm = 9 cm

comment on side length ratios

you can figure the ratios of side lengths in a 30°-60°-90° triangle by considering the trig ratios of the angles. or you can figure the length of the altitude of an equilateral triangle of side length 2 using the pythagorean theorem.