Equivalent units
In the first month of operations, the manufacturing costs for Blue Sun Company were as follows:

During the month 10,000 units were completed, and 5,000 units were in process at the end of the month. The 5,000 units in process were 100% completed as to materials and 80% completed as to direct labor and overhead. Compute the following:
(a) Direct materials cost per equivalent unit: $________________ (b) Equivalent full units of production for direct labor and manufacturing overhead: ________________ (c) Direct labor cost per equivalent unit: $_________________ (d) Manufacturing overhead cost per equivalent unit: $_________________ (e) Total cost of 10,000 units completed: $_________________ (f) Total cost of 5,000 units in process at the end of the month: $_________________

Question

Equivalent units
In the first month of operations, the manufacturing costs for Blue Sun Company were as follows:

During the month 10,000 units were completed, and 5,000 units were in process at the end of the month. The 5,000 units in process were 100% completed as to materials and 80% completed as to direct labor and overhead. Compute the following:
(a) Direct materials cost per equivalent unit: $________________ (b) Equivalent full units of production for direct labor and manufacturing overhead: ________________ (c) Direct labor cost per equivalent unit: $_________________ (d) Manufacturing overhead cost per equivalent unit: $_________________ (e) Total cost of 10,000 units completed: $_________________ (f) Total cost of 5,000 units in process at the end of the month: $_________________

Quizplus · Accepted Answer

The Answer of Equivalent units
In the first month of operations, the manufacturing costs for Blue Sun Company were as follows:

During the month 10,000 units were completed, and 5,000 units were in process at the end of the month. The 5,000 units in process were 100% completed as to materials and 80% completed as to direct labor and overhead. Compute the following:
(a) Direct materials cost per equivalent unit: $________________ (b) Equivalent full units of production for direct labor and manufacturing overhead: ________________ (c) Direct labor cost per equivalent unit: $_________________ (d) Manufacturing overhead cost per equivalent unit: $_________________ (e) Total cost of 10,000 units completed: $_________________ (f) Total cost of 5,000 units in process at the end of the month: $_________________

Equivalent Units in the First Month of Operations, the Manufacturing Costs for Costs