The Converting Department of Toren Company had 560 units in work in process at the beginning of the period, which were 75% complete. During the period, 11,600 units were completed and transferred to the Packing Department. There were 640 units in process at the end of the period, which were 30% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0". Toren Company Number of Equivalent Units of Production Line Item Description Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending Total Feedback Whole Units 560 ✔ 11,040 ✔ 11,600 ✔ 640 ✔ 12,240 ✓ Direct Materials Conversion Equivalent Units Equivalent Units 140 ✓ 11,040 ✓ 0 11,040 ✔ 11,040 ✔ 640 11,680 ✔ 11,180 ✓ T Check My Work When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion?

Managerial Accounting
15th Edition
ISBN:9781337912020
Author:Carl Warren, Ph.d. Cma William B. Tayler
Publisher:Carl Warren, Ph.d. Cma William B. Tayler
Chapter3: Process Cost Systems
Section: Chapter Questions
Problem 5E: The Converting Department of Worley Company had 2,400 units in work in process at the beginning of...
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The Converting Department of Toren Company had 560 units in work in process at the beginning of the period, which were 75% complete. During the period, 11,600 units
were completed and transferred to the Packing Department. There were 640 units in process at the end of the period, which were 30% complete. Direct materials are
placed into the process at the beginning of production.
Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0".
Toren Company
Number of Equivalent Units of Production
Line Item Description
Inventory in process, beginning
Started and completed
Transferred to Packing Department
Inventory in process, ending
Total
Feedback
Whole Units
560
11,040
11,600 ✓
640 ✓
12,240 ✓
Direct Materials Conversion
Equivalent Units Equivalent Units
0✔
140 ✓
11,040 ✔
11,180 ✔
11,040
11,040 ✔
640 ✔
11,680 ✔
Check My Work
When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How
much has been added to the units in ending work in process inventory with respect to materials and conversion?
Transcribed Image Text:The Converting Department of Toren Company had 560 units in work in process at the beginning of the period, which were 75% complete. During the period, 11,600 units were completed and transferred to the Packing Department. There were 640 units in process at the end of the period, which were 30% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0". Toren Company Number of Equivalent Units of Production Line Item Description Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending Total Feedback Whole Units 560 11,040 11,600 ✓ 640 ✓ 12,240 ✓ Direct Materials Conversion Equivalent Units Equivalent Units 0✔ 140 ✓ 11,040 ✔ 11,180 ✔ 11,040 11,040 ✔ 640 ✔ 11,680 ✔ Check My Work When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion?
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