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Kinnaird Company has gathered the following information.
Units in beginning work in process .............................20,000Units started into production ....................................72,000Units in ending work in process .................................24,000Percent complete in ending work in process:Conversion costs ................................................... 60%Materials ..............................................................100%Costs incurred:Direct materials .................................................$101,200Direct labor .......................................................$164,800Overhead .........................................................$123,600
Instructions
(a) Compute equivalent units of production for materials and for conversion costs.
(b) Determine the unit costs of production.
(c) Show the assignment of costs to units transferred out and in process.
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