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Department W had 2,400 units, one-third completed at the beginning of the period, 14,000 units were transferred to Department X from Department W during the period, and 1,800 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs. What are the total gross number of units to be assigned cost on the cost of production report for Department W

(A) 14100 units
(B) 12000 units
(C) 15000 units
(D) 11400 units

Respuesta :

TomShelby

Answer:

Equivalent units                   14,100

Explanation:

equivalent units for Department W

transferred-out                          14,000

beginning portion: 2,400 x 1/3 = (800)

ending WIP             1,800 x 1/2  = 900

     Equivalent units                   14,100

As the beginning WIP inventory represent jobs done on a previous period they decrease the amount of equivalent units.

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