Selected Production and Cost Data of Rivera Manufacturing Company Follow

question 42

Essay

Selected production and cost data of Rivera Manufacturing Company follow for June:
$$\begin{array} { | l | r | r | } \hline & \begin{array} { c } \textbf { Mixing } \\\textbf { Department }\end{array} & \begin{array} { c } \textbf { Finishing } \\\textbf { Department }\end{array} \\\hline \text { Units to account for: } & & \\\hline \text { Beginning work-in-process, May 31 } & 32,000 & 17,400 \\\hline \text { Started in June } & 47,000 & \\\hline \text { Transferred in during June } & \_\_\_\_\_\_ & \underline{63,000}_{} \\\hline \text { Total units to account for } & 79,000 & 80,400 \\\hline \text { Units accounted for } & & \\\hline \text { Completed and transferred out during June } & 63,000 & 68,400 \\\hline \text { Ending work-in-process, June 30 } & \underline { 16,000 } & \underline { 12,000 } \\\hline \text { Total units accounted for } & 79,000 & 80,400 \\\hline\end{array}$$ On June 30,the Mixing Department's ending Work-in-Process Inventory was 80% complete for materials and 40% complete for conversion costs.The Finishing Department's ending Work-in-Process Inventory was 75% complete for materials and 60% complete for conversion costs.The weighted-average method is used.
Requirements:
1.Compute the equivalent units of production for direct materials and for conversion costs for the Mixing Department.
2.Compute the equivalent units of production for transferred in costs,direct materials,and conversion costs for the Finishing Department.

---

Definitions:

Accidental Deaths

Fatalities that occur without the intention to cause harm, often resulting from unforeseen or unplanned events.

Automobile Accidents

Incidents involving vehicles on roads or highways that often result in damage and injury, typically caused by factors like speeding, distraction, or impaired driving.

Simple Blood Test

A routine analysis performed on a sample of blood to assess general health or detect disorders.

Late Adolescence

This term describes the developmental stage ranging from approximately 15 to 24 years old, highlighting emotional and cognitive development and identity formation.