The Refining Department of Sweet Sugar, Inc had 79,000 tons of sugar to account for in July
Of the 79,000 tons, 49,000 tons were completed and transferred to the Boiling Department, and the remaining 30,000 tons were 50% complete. The materials required for production are added at the beginning of the process. Conversion costs are added equally throughout the refining process. Calculate the total equivalent units of production for direct materials.
A) 64,000 units
B) 49,000 units
C) 15,000 units
D) 79,000 units
D .D)
Whole
Units Percent Complete Equivalent
Units
Direct
Materials Percent Complete Conversion
Costs
Completed and transferred out 49,000 100% 49,000 100% 49,000
Ending WIP 30,000 100% 30,000 50% 15,000
Total units accounted for 79,000 79,000 64,000
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