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The Filling Department of Savannah Lotion Company had 3,000 ounces in beginning work in
process inventory (60% complete). During the period, 40,400 ounces were completed. The
ending work in process inventory was 600 ounces (25% complete).
What are the total equivalent units for direct materials if materials are added at the beginning of
the process?
_______ units
Solution
Comptation of the total equivalent units for direct materials if materials are added at the
beginning of the process:
Ounces completed during period 40,400
add, ending work in process inventory 600
41,000
Less, begining work in process inventory 3,000
Total equivalent units for direct materials 38,000

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  • 1. The Filling Department of Savannah Lotion Company had 3,000 ounces in beginning work in process inventory (60% complete). During the period, 40,400 ounces were completed. The ending work in process inventory was 600 ounces (25% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? _______ units Solution Comptation of the total equivalent units for direct materials if materials are added at the beginning of the process: Ounces completed during period 40,400 add, ending work in process inventory 600 41,000 Less, begining work in process inventory 3,000 Total equivalent units for direct materials 38,000