Equivalent Units of Conversion Costs The Filling Department of Ivy Cosmetics Company had 3,600 ounces in beginning work in process inventory (20% complete). During the period, 32,300 ounces were completed. The ending work in process inventory was 2,300 ounces (30% complete). What are the total equivalent units for conversion costs?

Equivalent Units of Conversion Costs The Filling Department of Ivy Cosmetics Company had 4,100 ounces in beginning work in process inventory (80% complete). During the period, 51,800 ounces were completed. The ending work in process inventory was 3,600 ounces (40% complete). What are the total equivalent units for conversion costs? Feedback X units Check My Work Are you determining the equivalent units of materials added or of conversion of materials? When would materials typically be added in the process? When would conversion of these materials take place? Recall the definition of work in process.

Cost of Units Transferred Out and Ending Work in Process The costs per equivalent unit of direct materials and conversion in the Filling Department of Ivy Cosmetics Company are $2.10 and $0.45, respectively. The equivalent units to be assigned costs are as follows:   Equivalent Units   Direct Materials Conversion Inventory in process, beginning of period 0   2,200   Started and completed during the period 43,000   43,000   Transferred out of Filling (completed) 43,000   45,200   Inventory in process, end of period 4,000   1,200   Total units to be assigned costs 47,000   46,400   The beginning work in process inventory had a cost of $1,500. Determine the cost of completed and transferred-out production and the ending work in process inventory. If required, round to the nearest dollar. Completed and transferred out of production $fill in the blank 1 Inventory in process, ending $fill in the blank 2

The Filling Department of Ivy Cosmetics Company had 2,000 ounces in beginning work in process inventory (20% complete). During the period, 33,900 ounces were completed. The ending work-in process inventory was 1,700 ounces (50% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process?(      ) units