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Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 2,500 ounces in beginning work in process inventory (20% complete). During the period, 42,400 ounces were completed. The ending work in process inventory was 2,100 ounces (30% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? 44,500 X units Feedback Check My Work Are you determining the equivalent units of materials added or of conversion of materials? When would materials typically be added in the process? When would conversion of these materials take place? Recall the definition of work in process.
Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 8,200 ounces in beginning work in process inventory (30% complete). During the period, 58,700 ounces were completed. The ending work in process inventory was 4,100 ounces (10% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit. 59,110 X units Feedback Check My Work Are you determining the equivalent units of materials added or of conversion of materials? When would materials typically be added in the process? When would conversion of these materials take place? Recall the definition of work in process.