EQUIVALENT UNITS EXERCISES 1Beginning Inventory(3/4 done) 4,000 8. Started in Process 25,000 Started in Process 10,000 Transferred 18,000 Still in Process at end (1/3 done 3,000 Completed/left on hand 3,000 Still in process (3/4 done) 4,000 (2. Beginning Inventory (2/5 Started in Process Complete 9. Beginning Inventory complete) 3,000 15,000 8,000 (7/8 complete) 54,000 Place in Production 104,000 (set left on hand 3/5 complete 102,000 Ending Inventory (3/4 Transferred 3. Started in Process 10,000 10. Started in Process 7,500 551'/ Transferred from process Transferred in process at end of 6,000 (set left in process done) 8,000 cycle a. (3/4 done) 1,000 b. (2/5 done) 500 4. Beginning inventory (1/3 done) 9,000 11, Opening Inventory 3/8 Transferred from Process 18,000 complete) 8,000 20,000 Started in Process Transferred Closing Inventory pss? g Beginning Inventories 4,000 6,000 30,000 5,000 5,000 a. (1/4 complete) b. (2/3 complete Completed and transferred a. (1/2 complete) b. (3/4 complete) 5,000 Ending Inventory (1/5) 12. Transferred 200,000 6. Beginning Inventory (2/7 2,100 9,000 Still in Process complete) Transferred from process Ending Inventories: a. (1/5 done) b. (3/5 done) c. (9/12 done) d. (6/17 done) 25,000 45,000 60,000 34,000 a. (1/2 complete) b. (1/3 complete) 1,000 450 24,000 7,500 5,500 (13)Beginning Inventory % done) 7. Started in Process Started in Process Transferred Out 70,000 78,000 Transferred as complete (set still in process 1/2complete) (set still in process% done) EQUIVALENT UNITS EXERCISES 1Beginning Inventory(3/4 done) 4,000 8. Started in Process 25,000 Started in Process 10,000 Transferred 18,000 Still in Process at end (1/3 done 3,000 Completed/left on hand 3,000 Still in process (3/4 done) 4,000 (2. Beginning Inventory (2/5 Started in Process Complete 9. Beginning Inventory complete) 3,000 15,000 8,000 (7/8 complete) 54,000 Place in Production 104,000 (set left on hand 3/5 complete 102,000 Ending Inventory (3/4 Transferred 3. Started in Process 10,000 10. Started in Process 7,500 551'/ Transferred from process Transferred in process at end of 6,000 (set left in process done) 8,000 cycle a. (3/4 done) 1,000 b. (2/5 done) 500 4. Beginning inventory (1/3 done) 9,000 11, Opening Inventory 3/8 Transferred from Process 18,000 complete) 8,000 20,000 Started in Process Transferred Closing Inventory pss? g Beginning Inventories 4,000 6,000 30,000 5,000 5,000 a. (1/4 complete) b. (2/3 complete Completed and transferred a. (1/2 complete) b. (3/4 complete) 5,000 Ending Inventory (1/5) 12. Transferred 200,000 6. Beginning Inventory (2/7 2,100 9,000 Still in Process complete) Transferred from process Ending Inventories: a. (1/5 done) b. (3/5 done) c. (9/12 done) d. (6/17 done) 25,000 45,000 60,000 34,000 a. (1/2 complete) b. (1/3 complete) 1,000 450 24,000 7,500 5,500 (13)Beginning Inventory % done) 7. Started in Process Started in Process Transferred Out 70,000 78,000 Transferred as complete (set still in process 1/2complete) (set still in process% done)