Accounting 26th Edition by Carl Warren,James Reeve,Jonathan Duchac

Exercise 25

A Equivalent units of conversion costs
The Filling Department of Lilac Skin Care had 4,000 ounces in beginning work in process inventory (70% complete). During the period, 42,800 ounces were completed. The ending work in process inventory was 6,200 ounces (40% complete). What are the total equivalent units for conversion costs
B Equivalent units of conversion costs
The Rolling Department of Keystone Steel Company had 400 tons in beginning work in process inventory (20% complete). During the period, 7,900 tons were completed. The ending work in process inventory was 1,000 tons (30% complete). What are the total equivalent units for conversion costs