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Equivalent units
In the first month of operations,the manufacturing costs for Blue Sun Company were as follows: During the month 10,000 units were completed,and 5,000 units were in process at the end of the month.The 5,000 units in process were 100% completed as to materials and 80% completed as to direct labor and overhead.Compute the following:
(a)Direct materials cost per equivalent unit: $_______________
(b)Equivalent units of production for direct labor and manufacturing overhead: ________________
(c)Direct labor cost per equivalent unit: $________________
(d)Manufacturing overhead cost per equivalent unit: $________________
(e)Total cost of 10,000 units completed: $________________
(f)Total cost of 5,000 units in process at the end of the month: $________________
Synchronously
Occurring at the same time or rate, synchronously refers to processes or events that are coordinated in time or operate in unison.
FIFO File
A method of handling data where the first piece of data entered is the first one to be processed or removed, similar to a queue.
False-to-true Transition
A change in state or condition from false (off or 0) to true (on or 1), often used in digital electronics or programming logic.
Shift Register
A digital memory circuit used to store and shift bits, often used in serial communication and for temporary data storage.
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