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Question 18.4: The Bottling Department of Rocky Springs Beverage Company ha...

The Bottling Department of Rocky Springs Beverage Company had 4,000 liters in the beginning work in process inventory (30% complete). During the period, 58,000 liters were completed. The ending work in process inventory was 3,000 liters (60% complete). What are the total equivalent units for conversion costs?

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Total
Whole
Units		 Percent
Conversion
Completed
in Period		 Equivalent
Units for
Conversion
Inventory in process, beginning of period 4,000 70% 2,800
Started and completed during the period 54,000* 100% 54,000
Transferred out of Bottling (completed) 58,000 _ 56,800
Inventory in process, end of period   3,000 60%   1,800
Total units to be assigned costs

*(58,000 – 4,000)

 \underline{\underline{61,000}} \underline{\underline{58,600}}

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