Le Roi du Plastique Sarl has two processes – extrusion and thermo-assembly. Consider the June 2022 data for physical units in the thermo-assembly process of Le Roi du Plastique: opening work in progress, 15 000 units; transferred in from the Extruding Department during September, 9000; closing work in progress, 5000. Direct materials are added when the process in the Thermo-assembly Department is 80% complete. Conversion costs are added evenly during the process. Le Roi du Plastique uses the weighted-average process-costing method. The following information is available.

Required 

1 For each cost element, calculate equivalent units of

(a) opening work in progress and

(b) work done in the current period.
2 For each cost element, calculate the equivalent units in closing work in progress.
3

(a) For each cost element, calculate the percentage of completion of opening work-in-progress stock and

(b) for each cost element, calculate the percentage of completion of closing workin-
progress stock.

Transcribed Image Text:

Opening work in progress at cost Cost per equivalent unit of opening Transferred- in costs Direct materials Conversion costs 90 000 6 - 45 000 5 work in progress Costs added in current period 58 500 57 000 57 200 Cost per equivalent unit of work done in current period 6.50 3 5.20