The Assembly Department of Watts Speakers Began June with No

question 190

Essay

The Assembly Department of Watts Speakers began June with no work in process inventory. During the month, production that cost $68,595 (direct materials, $19,635, and conversion costs, $48,960) was started on 58,000 units. Watts completed and transferred to the Testing Department a total of 40,000 units. The ending work in process inventory was 37.5% complete as to direct materials and 80% complete as to conversion costs.
Required:
A. Compute the equivalent units for direct materials and conversion costs.
B. Compute the cost per equivalent unit.

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Definitions:

Torque Twist Effect

The rotational force or twisting motion experienced by a vehicle's chassis due to the power output from the engine, particularly in high-torque applications.

Pivot Centerline

The central axis around which a mechanism or system pivots or rotates.

Angle Iron Brackets

Metal brackets made of angle iron, a piece of iron or steel formed with a 90-degree bend, used to support or strengthen structures.

5th Wheel

A coupling device used primarily in semi-trucks to attach a trailer, characterized by a large pivoting plate.