Selected Production and Cost Data of Rivera Manufacturing Company Follow

question 85

Essay

Selected production and cost data of Rivera Manufacturing Company follow for June:
$\begin{array}{|l|c|c|}\hline &\text { Mixing } & \text { Finishing } \\&\text { Department } & \text { Department }\\\hline \text { Units to account for: } & & \\\hline \text { Beginning work-in-process, May } 31 & 32,000 & 17,400 \\\hline \text { Started in June } & 47,000 & \\\hline \text { Transferred in during June } & & 63,000 \\\hline \text { Total units to account for } & 79,000 & 80,400 \\\hline \text { Units accounted for } & & \\\hline \text { Completed and transferred out during June } & 63,000& 68,400 \\\hline \text { Ending work-in-process, June } 30 & 16,000 & 12,000 \\\hline \text { Total units accounted for } &79,000 & 80,400\\\hline\end{array}$
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.

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Definitions:

Ethnicity

The shared cultural practices, perspectives, and distinctions that set apart one group of people from another.

Labor Unions

Organizations formed by workers to advocate for their rights, better wages, benefits, and working conditions through collective bargaining with employers.

Racially Homogenous

Describes a population, group, or area predominantly composed of individuals from a single racial or ethnic background.

Civil Rights Movement

A social and political campaign in the United States during the 1950s and 1960s, aimed at ending racial discrimination and gaining equal rights for African Americans.