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Refer to the data from Butler Company\'s Finishing Department. Butler Company\'s

ID: 2372673 • Letter: R

Question

Refer to the data from Butler Company's Finishing Department.

Butler Company's Finishing Department

Quantity

Work in Process - Beginning

50

Transferred In From Assembling Department

1420

Transferred Out to Finished Goods

Work in Process - Ending

400

Stage of Completion of Ending Work in Process

Materials

complete

Labor

70%

Factory Overhead

80%

How many units were transferred to Finished Goods?

What are the equivalent production units for materials, labor, and factory overhead, respectively, in the ending Work in Process?

Butler Company's Finishing Department

Quantity

Work in Process - Beginning

50

Transferred In From Assembling Department

1420

Transferred Out to Finished Goods

Work in Process - Ending

400

Stage of Completion of Ending Work in Process

Materials

complete

Labor

70%

Factory Overhead

80%

Explanation / Answer

Opening Balance                                     50 Units

Transfered from Assembling Dept             1420 Units

Closing WIP                                            400 Units

Finished Goods 50+1420-400    equal to 1070 Units

Equivalent units in WIP in Material 400

                                  Labour 280 (400*70%)

                                Overheads 320 (400*80%)