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In the month of June, a department had 8000 units in beginning work in process that were 70% complete. During June, 32000 units were transferred into production from another department. At the end of June there were 4000 units in ending work in process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process (Please show work)A. How many units were transfered out of the process in june________B.The equivalent units of production for materials in June were _______C. The equivalent units of production for conversion costs for June were_______

Respuesta :

Answer:

A. 36,000 units

B. 40,000 units

C. 32,800 units.

Explanation:

A. To calculate units transferred out we add beginning work in process to units transferred during the period and subtract the ending work in process units.

8,000 + 32,000 - 4,000 = 36,000

Units transferred out of process in June = 36,000

B. The equivalent units of production for materials will be ;

8,000 + 32,000 = 40,000.

C. The equivalent units of production for Conversion costs will be:

(8000 * 30%) + 32000 - (4000 * 40%) = 32,800.

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