Equivalent Units of Materials Cost The Bottling Department of Rocky Springs Beverage Company had 9,400 ounces in beginning work in process inventory (70% complete). During the period, 58,800 ounces were completed. The ending work in process inventory was 2,900 ounces (70% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process?
Answer : total equivalent units for direct materials if materials are added at the beginning of the process=63650
Working Notes for the above answer is as under
| Particular | Whole Unit | Completed in period |
Equivalent Units |
| Inventory in process, beginning of period | 9400 | 30% | 2820 |
| Started and completed during the period | 58800 | 100% | 58800 |
| Transferred out of Bottling (completed | 68200 | 61620 | |
| Inventory in process, end of period | 2900 | 70% | 2030 |
| Total units to be assigned costs | 71100 | 63650 |
