Hair Shine Company produces Shine Bright shampoo and uses a process costing system.Conversion costs are added evenly throughout the production process.Materials are added at the beginning of the process.The following information is available for March for the Mixing Department: $\begin{array}{lr}
\text { Units in process, March } 1 \text { ( } 40 \% \text { complete }) & 200 \
\text { Units started in March } & 1,000 \
\text { Units in process, March } 31 \text { (80\% complete) } & 250\\text { Conversion costs in Work in Process, March } 1 \text { : }\\text { Labor } & 38,000 \
\text { Overhead } & 8,000 \
\text { Labor costs during March }(5,100 \text { hours) } & 102,780 \
\text { Overhead applied during March } & 49,020
\end{array}$ How many units were completed in the Mixing Department during March?

Question

Quizplus · Accepted Answer

To find the number of units completed in March, we start with the total units that were in process or started during the month and subtract the units still in process at the end of the month. The calculation is as follows: Units in process at the beginning of March (200) + Units started in March (1,000) - Units in process at the end of March (250) = 950 units completed during March.

Hair Shine Company Produces Shine Bright Shampoo and Uses a Process