a$.(1)$ Dept $1$ Unts in process, bogiring of morth

Unts startod in pocoss and trarsflared

Unts in process, and of morth

Equivalort urits mabaials

Unts in process, beg of morth, onehall $*$ bocample

Unts startod in procoss and trarsflared

Unts in process, and of morth, Ureotouths $"$

Equivelort urits$-$bbor and factory overtead

Dept $2$ Unts in procoss, bogiring of morth

Unts startod in pocoss and trarsfared

Units in process, and of morth

Equivalort urits$-$mabaids

Unts in process, beg of morth, two$-$fthe $*$

Unts startod in process and trarsflared

Uhts in procoss, and of morth,

one$-$hall

Equivalort urits$-$bbor and factory overtead

Dept $3$ Unts in procoss, bogiring of morth

Unts startod in procoss and trarsflared

Unts in process, and of morth

Equivalort urits$-$mabailas

Unts in process, beg of morth.

conplatod

b$.(3)$

Dept. $1$

Unts startod in poooss and trarsflared

Uhts in process, and of morth,

Equivelort urits$-$bbor and factory overiead

Unts in procoss, bog of morth.

Unts startod in process and trarsflared

Unts in procoss, and of morth,

Equivalort urits$-$mabailas

Unis in process, beg of morth.

Unts startod in procoss and trarsflared

Unts in procoss, and of morth,

Equivalort unts$-$bbor and factory overhead

Dopt $2$

Unts in process, bog of morth,

Unts startod in process and trassflened

Unts in process, and of morth,

Equivalort urits $-$ mabaials

Units in process, beg of morth.

Unts startod in procoss and trarsflared

Unts in process, and of morth,

Equivalort urits$-$bbor and factory overfead

Dept. $3$ Unts in procoss, bogiring of morth

Unts startod in procoss and transflared

Unts in process, and of morth,

Equivalort urits$-$mabaijs

Unts in process, bog of morth. b$.(1)$ Dept $1$ Unts in process, bogiring of morth

Unts startod in pocoss and trarsflared

Unts in process, and of morth

Equivalort urits mabaials

Unts in process, beg of morth, onehall $*$ bocample

Unts startod in procoss and trarsflared

Unts in process, and of morth, Ureotouths $"$

Equivelort urits$-$bbor and factory overtead

Dept $2$ Unts in procoss, bogiring of morth

Unts startod in pocoss and trarsfared

Units in process, and of morth

Equivalort urits$-$mabaids

Unts in process, beg of morth, two$-$fthe $*$

Unts startod in process and trarsflared

Uhts in procoss, and of morth,

one$-$hall

Equivalort urits$-$bbor and factory overtead

Dept $3$ Unts in procoss, bogiring of morth

Unts startod in procoss and trarsflared

Unts in process, and of morth

Equivalort urits$-$mabailas

Unts in process, beg of morth.

conplatod

b$.(3)$

Dept. $1$

Unts startod in poooss and trarsflared

Uhts in process, and of morth,

Equivelort urits$-$bbor and factory overiead

Unts in procoss, bog of morth.

Unts startod in process and trarsflared

Unts in procoss, and of morth,

Equivalort urits$-$mabailas

Unis in process, beg of morth.

Unts startod in procoss and trarsflared

Unts in procoss, and of morth,

Equivalort unts$-$bbor and factory overhead

Dopt $2$

Unts in process, bog of morth,

Unts startod in process and trassflened

Unts in process, and of morth,

Equivalort urits $-$ mabaials

Units in process, beg of morth.

Unts startod in procoss and trarsflared

Unts in process, and of morth,

Equivalort urits$-$bbor and factory overfead

Dept. $3$ Unts in procoss, bogiring of morth

Unts startod in procoss and transflared

Unts in process, and of morth,

Equivalort urits$-$mabaijs

Unts in process, bog of morth. Assume each of the following conditions concerning the data given:

All materials are added at the beginning of the process.

All materials are added at the end of the process. $($Note that this would have to be a department subsequent to the first department for all materials to be added at the end of the process, but ignore that fact for purposes of this solution.$)$

Half of the materials are added at the beginning of the process, and the balance of the materials is added when the units are three$-$fourths completed.

In all cases, labor and factory overhead are added evenly throughout the process.

Self$-$Study Problems

Critical Thinking Problem

Compute separate equivalent units of production, one for materials and one for labor and factory overhead, for each of the conditions listed, using $($a$)$ the weighted average cost method and $($b$)$ the FIFO cost method.

When would the equivalent units be the same under the weighted average costing method and the FIFO costing method?