11 February, 00:44

# The Refining Department of SweetBeet, Inc. had 74,000, tons of sugar to account for in July. Of the 74,000 tons, 42,000 tons were completed and transferred to the Boiling Department, and the remaining 32,000 tons were 60 % complete. The materials required for production are added at the beginning of the process. Conversion costs are added evenly throughout the refining process. The weightedminus-average method is used. Calculate the total equivalent units of production for direct materials.

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1. 11 February, 01:49
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The total equivalent units of production for direct materials is 74000 Units.

Explanation:

materials required for production are added at the beginning of the process. So whatever the Total amount of materials required for 74000 Tons as been added at beginning of the Production (in July). For the Purpose of materials we need to consider 100% Completed.

total Equalent Units = Total Units Started

= 74000 Units

Therefore, The total equivalent units of production for direct materials is 74000 Units.