The Molding Department of Boswell Company has the following production dа ta: beginning work process 40000 units (60% complete), started into production 730000 units, completed and transferred out 690000 units, and ending work in process 80000 units (40% complete). Assuming materials are entered at the beginning of the process, equivalent units for materials are

equivalent units for materials = 770,000 units

Explanation:

given data

beginning work process = 40000 units

started into production = 730000 units

completed and transferred out = 690000 units

ending work in process = 80000 units

solution

we get here equivalent units for materials that is here

equivalent units for materials = beginning work in process + started into production ... 1

put here value we get

equivalent units for materials = 40,000 + 730,000

equivalent units for materials = 770,000 units