The Converting Department of Hopkinsville Company had 1,160 units in work in process at the beginning of the period, which were 30% complete. During the period, 24,400 units were completed and transferred to the Packing Department. There were 1,280 units in process at the end of the period, which were 60% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0".

Answer and Explanation:

The computation of the number of equivalent units for direct material and conversion cost is shown below:

For materials

= units started and completed  × completion percentage + ending work in process inventory × completion percentage

=  (24,400 - 1,160) × 100% + 1,280 units × 100%

=  23,240 units + 1,280 units

= 24,520 units

For conversion

= Opening work in process inventory × remaining percentage + units started and completed  × completion percentage + ending work in process inventory × completion percentage

= 1,160 units × 70% + (24,400 - 1,160) × 100% + 1,280 units × 60%

= 812 units + 23,240 units + 768 units

= 24,820 units

if kj of heat is transferred o 1200 g liquid water at 36'c, what would the new temperature of the water be? (he specific heat capacity of liquid water is 4.186 j/g''c)

a. 15'c

b.100'c

c.51'c

d.36'c