Sunland company has the following production data for selected months. ending work in process month beginning work in process units transferred out units % complete as to conversion cost january –0– 38,700 12,200 44 % march –0– 43,400 9,000 73 july –0– 50,600 19,700 21 compute equivalent units of production for materials and conversion costs, assuming materials are entered at the beginning of the process.

Explanation:

The computation for each month is shown below:

For January

Material cost units

= Material Transferred out units × completion percentage + Material ending work in progress units × completion percentage

= 38,700 × 100% +  12,200 × 100%

= 50,900 units

Conversion units

=  Conversion Transferred out units × completion percentage+ Conversion ending work in progress units × percentage given

= 38,700 × 100% +  12,200 × 44%

= 44,068 units

For March

Material cost units

= Material Transferred out units × completion percentage + Material ending work in progress units × completion percentage

= 43,400 × 100% +  9,000 × 100%

= 52,400 units

Conversion units

=  Conversion Transferred out units × completion percentage+ Conversion ending work in progress units × percentage given

= 43,400 × 100% +  9,000 × 73%

= 49,970 units

For July

Material cost units

= Material Transferred out units × completion percentage + Material ending work in progress units × completion percentage

= 50,600 × 100% +  19,700 × 100%

= 70,300 units

Conversion units

=  Conversion Transferred out units × completion percentage+ Conversion ending work in progress units × percentage given

= 50,600 × 100% +  19,700 × 21%

= 54,737 units

a. primarily outdoors, responding to emergencies and protecting people.

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