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A、company manufactures Chemical X, in a single process. At the start of the month there was no work-inprogress. During the month 300 litres of raw material were input into the process at a total cost of $6,000. Conversion costs during the month amounted to $4,500. At the end of the month 250 litres of Chemical X were transferred to finished goods inventory. The remaining work-in-progress was 100% complete with respect to materials and 50% complete with respect to conversion costs. There were no losses in the process and there is no scrap value available during months when losses occur. 58 【单项选择题】 What are the equivalent units for closing work-in-progress at the end of the month?
A、Material Conversion costs 25 litres 25 litres
B、Material Conversion costs 25 litres 50 litres
C、Material Conversion costs 50 litres 25 litres
D、Material Conversion costs 50 litres 50 litres
A、company manufactures Chemical X, in a single process. At the start of the month there was no work-inprogress. During the month 300 litres of raw material were input into the process at a total cost of $6,000. Conversion costs during the month amounted to $4,500. At the end of the month 250 litres of Chemical X were transferred to finished goods inventory. The remaining work-in-progress was 100% complete with respect to materials and 50% complete with respect to conversion costs. There were no losses in the process and there is no scrap value available during months when losses occur. 58 【单项选择题】 What are the equivalent units for closing work-in-progress at the end of the month?
A、Material Conversion costs 25 litres 25 litres
B、Material Conversion costs 25 litres 50 litres
C、Material Conversion costs 50 litres 25 litres
D、Material Conversion costs 50 litres 50 litres
【参考答案及解析】
Work in progress=800 litres input - 250 litres to finished goods =50 litres Equivalent litres for each cost element are as follows. Material Conversion costs % Equiv. litres % Equiv. litres 50 litres in progress 100 50 50 25
Work in progress=800 litres input - 250 litres to finished goods =50 litres Equivalent litres for each cost element are as follows. Material Conversion costs % Equiv. litres % Equiv. litres 50 litres in progress 100 50 50 25