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Question 1: 50, 000 units were received from preceding department, 9,000 units were still in process at the end of month (complete all material, 75% Labour & FOH). 500 lost units were 60% complete as to material and conversion costs. This loss is considered as abnormal and is to be charged to factory overhead.
Required: You are required to calculate equivalent units of material, labour and factory overhead.
Units received from preceding dept. = 50,000
Material = 40500 + 9000 + 300
Labor + FOH= 40500 + 6750 + 300