Hamilton,Inc

question 91

Essay

Hamilton,Inc.manufactures units in two processes: Production and Finishing.All direct materials are added at the beginning of the Production process,while conversion costs are incurred evenly throughout the period for both Production and Finishing.Hamilton employs three inspectors: Kasey,Chad,and Lexi.Kasey inspects direct materials before they are added to Production (two pieces of direct materials per unit).Chad inspects units when the Production process is finished,after which they are immediately transferred to Finishing.Lexi inspects units at the end of the Finishing process.This period,none of the materials or units failed inspection.At the beginning of the period,5,000 units had only "Inspected by Kasey" tags on them (these units were 70% complete),and 2,000 units had "Inspected by Kasey" and "Inspected by Chad" tags on them (these units were 60% complete).At the end of the period,7,000 units had only "Inspected by Kasey" tags on them (these units were 50% complete).1,000 units had only "Inspected by Kasey" and "Inspected by Chad" tags on them (these units were 90% complete),and 19,000 units had tags from all three inspectors on them (these units were 100% complete).
Required:
Determine the number of physical units using the weighted average method:
a.in beginning Work in Process in Production during the period.
b.started in Production during the period.
c.transferred from Production to Finishing during the period.
d.in ending Work in Process in Production during the period.
e.in beginning Work in Process in Finishing during the period.
f.in ending Work in Process in Finishing during the period.
g.completed in Finishing during the period.
Determine the number of equivalent units
h.for direct materials for Production
i.for conversion for Production
j.for direct materials for Finishing
k.for conversion for Finishing

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