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Delightful Candy Corporation Has Two Processing Departments,Cooking and Packaging Packaging Departinent

Question 208

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Delightful Candy Corporation has two processing departments,Cooking and Packaging.Ingredients are placed into production at the beginning of the process in Cooking,where they are formed into various shapes.When finished,they are transferred into Packaging,where the candy is placed into heart and tuxedo boxes and covered with foil.All material added in Packaging is considered as one material for convenience.Since the boxes contain a variety of candies,they are considered partially complete until filled with the appropriate assortment.The following information relates to the two departments for the month of February:
 Cooking Departinent:  Beginning WIP (30% complete as to conversion) 4,500units Jnits started this period 15,000units Ending WIP (60% complete as to conversion) 2,400units\begin{array}{l}\text { Cooking Departinent: }\\\begin{array}{lll}\text { Beginning WIP (30\% complete as to conversion) } & 4,500&units \\\text { Jnits started this period } & 15,000&units \\\text { Ending WIP (60\% complete as to conversion) } & 2,400&units\end{array}\end{array}

Packaging Departinent:
 Beginning WIP (90% complete as to material, 80% complete as to conversion) 1,000units Units started churing period ? Ending WIP ( 80% complete as to material and 80% complete as to conversion) 500units\begin{array}{ll}\text { Beginning WIP (90\% complete as to material, } 80 \% \text { complete as to conversion) } & 1,000 &units\\\text { Units started churing period } & ? \\\text { Ending WIP ( } 80 \% \text { complete as to material and } 80 \% \text { complete as to conversion) } & 500&units\end{array}
a.Determine equivalent units of production for both departments using the weighted average method.
b.Determine equivalent units of production for both departments using the FIFO method.

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