Selected Production and Cost Data of Westgate Manufacturing Company Follow

question 43

Essay

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

Direct Labor Hours

The total hours worked by employees directly involved in the production process, used in costing and pricing decisions.