Process Costing Problem:

$1.$ Production Data:

Units in Process April; $1,$ material $100\%$

complete,

convertion $60\%.$ Complete

$30,000$

$.$

$.$

Units stated into production

$420,000$

$...$

$..$

Total units

$.$

$.$

$..$

$.$

Units completed and transferred to next

dept.....

$370\mathrm{.}000$

:

$.$

Units in process April $30,$ material $50\%$ complete

Convertion $25\%$ complete

$80,000$

Total units

$........$

$..$

COST DATA:

Work in process inventory, April$1$ :

Materials

$..$

$ $92,000$

Convertion

$58,000$

TOTAL

COST ADDED DURING APRIL: $$ Materials

$ $851,000$

$....$

$$ Convertion $($labor and over head$)$

$995,000$

Total Cost Added during April

D

$..$

$$

$-$

$1.$ EQUIVALENT UNITS OF PRODUCTION

Materials

Overhead

Units transferred

$370,000$

Ending Work in process

$80,000$ x$.80,000$ x Equivalent Units

INSTRUCCIONES:

a$.$ Complete todo lo que esta en ROJO... hasta

determinar las unidades equivalentes de

producci$$n$.$