The Finishing department began the period with 3,350 units of a product. During the month, Assembly completed and transferred-out 6,400 units to Finishing. Ending in process quantities and percentage completion for Assembly and Finishing are as follows: 400 units 35 percent complete and 560 units 20 percent complete, respectively. The equivalent production for Assembly and Finishing for the month is:

Question

Quizplus · Accepted Answer

For Assembly, the equivalent production is the units completed and transferred out plus the equivalent units in ending inventory. The calculation is 6,400 units transferred out + (400 units * 35% complete) = 6,400 + 140 = 6,540 units. For Finishing, the equivalent production includes the units transferred in, the beginning inventory, and the work done on the ending inventory. The calculation is 6,400 units transferred in + 3,350 units beginning inventory + (560 units * 20% complete) = 9,742 units. However, the correct calculation for Finishing should consider the units transferred in and the work done on both the beginning inventory and the ending inventory. The provided options might not accurately reflect the correct calculation for Finishing based on the given data, but the closest option with the correct approach for Assembly is option B.

The Finishing Department Began the Period with 3,350 Units of a Product