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I need help within 30 minutes PLEASE!! 1. A company\'s beginning work in process

ID: 2477794 • Letter: I

Question

I need help within 30 minutes PLEASE!!

1. A company's beginning work in process inventory consisted of 31,000 units that were one-fifth complete with respect to direct labor. These beginning units were completed and another 156,000 units were started during the current period. Of those started, 93,000 were finished and the remaining 63,000 were one-third complete at the end of the period. Using FIFO, the equivalent units of production were: 131,200 117,800 156,000 138,800 93,000 A company's beginning work in process inventory consisted of 25,000 units that were 1/5 complete with respect to direct labor. These beginning units were completed and another 120,000 units were started during the current period. Of those started, 75,000 were finished and the remaining 45,000 were one-third complete at the end of the period. Using the weighted-average method, the equivalent units of production were:

75,000

95,000

100,000

110,000

115,000

2.

A company's beginning work in process inventory consisted of 31,000 units that were one-fifth complete with respect to direct labor. These beginning units were completed and another 156,000 units were started during the current period. Of those started, 93,000 were finished and the remaining 63,000 were one-third complete at the end of the period. Using FIFO, the equivalent units of production were:

138,800

117,800

156,000

131,200

93,000

A company's beginning work in process inventory consisted of 31,000 units that were one-fifth complete with respect to direct labor. These beginning units were completed and another 156,000 units were started during the current period. Of those started, 93,000 were finished and the remaining 63,000 were one-third complete at the end of the period. Using FIFO, the equivalent units of production were:

Explanation / Answer

1)Units to be accounted for = Beginning + started

                                                = 25000 + 120000

                                                 = 145000 units

Units transfered out = Units accounted -ending inventory

                                    = 145,0000 - 45000

                                   = 100,000 units

Equivalent units = ( 100,000 *100%) +(45000 *1/3)

                                = 100,000 + 15000

                               = 115000 units

correct option is "E"

2)Equivalent units = [31000 * 4/5 ] + [93000 *100%] + [63000 *1/3]

                                 = 24800 +93000 + 21000

                                   = 138800 units

correct option is "D"

**beginning units are 1/5 complete so 4/5 of work is carried during this year