Please calculate the equivalent units of work done during January for direct materials. Note: Round the final result to full units.

Started during January: 90 physical units
Opening work in process (January 1)*: 10 physical units
Completed during January: 80 physical units
Closing work in process (January 31)**: 20 physical units
Costs added during January: €2,000
* Degree of completion: direct materials: 100%; conversion costs: 60%
** Degree of completion: direct materials: 90%; conversion costs: 80%

Nicht ausgewählt	89 Ihre Lösung ist falsch.
Nicht ausgewählt	88 Ihre Lösung ist falsch.
Ausgewählt	98 Ihre Lösung ist falsch.
Nicht ausgewählt	90 Ihre Lösung ist falsch.

To calculate the equivalent units of work done for **direct materials** during January, we need to account for both the units completed and transferred out as well as the units still in process at the end of the period.

### Step 1: Identify key data
- **Started during January**: 90 physical units
- **Opening work in process (January 1)**: 10 physical units
- **Completed during January**: 80 physical units
- **Closing work in process (January 31)**: 20 physical units
- **Degree of completion (direct materials)**:
  - Opening work in process: 100%
  - Closing work in process: 90%

### Step 2: Calculate the equivalent units for **direct materials**

#### 1. Units **completed and transferred out**:
These units are fully completed in terms of direct materials (100%). The number of units completed during January is 80 units.
- Equivalent units for **direct materials**: 80 * 100% = **80 units**

#### 2. Units **in closing work in process**:
The closing work in process (20 units) is 90% complete with respect to direct materials.
- Equivalent units for **direct materials** in closing WIP: 20 * 90% = **18 units**

#### 3. Units **in opening work in process**:
The opening work in process (10 units) is already 100% complete for direct materials, so no additional work is needed.
- Equivalent units for **direct materials** in opening WIP: 10 * 100% = **10 units**

### Step 3: Total equivalent units for direct materials
To calculate the total equivalent units of work done for direct materials in January, sum the equivalent units from the completed units, opening WIP, and closing WIP:

\[
\text{Total equivalent units for direct materials} = 80 + 18 + 10 = \boxed{108 \text{ units}}
\]

### Final Result:
The equivalent units of work done for direct materials during January is **108 units**.

Would you like further clarification or help with a related topic?

### 5 related questions:
1. How do you calculate equivalent units for conversion costs?
2. What is the difference between work in process and finished goods in process costing?
3. How are the cost per unit for direct materials calculated in process costing?
4. How does the degree of completion affect the calculation of equivalent units?
5. What is the purpose of using equivalent units in process costing?

### Tip:
When calculating equivalent units for incomplete units in process, remember to always factor in the degree of completion.

Please calculate the equivalent units of work done during January for direct materials. Note: Round the final result to full units.

Started during January: 90 physical units
Opening work in process (January 1)*: 10 physical units
Completed during January: 80 physical units
Closing work in process (January 31)**: 20 physical units
Costs added during January: €2,000
* Degree of completion: direct materials: 100%; conversion costs: 60%
** Degree of completion: direct materials: 90%; conversion costs: 80%

Learn how to calculate the equivalent units of work done for direct materials in process costing. The problem includes key data like started, completed, and work in process units, along with the degree of completion for each. The final equivalent units for direct materials in January are 108 units. This is a suitable problem for accounting students at the college level.

Math Problem Statement

Solution

Ask a new question for Free

By Image

Math Problem Analysis

Mathematical Concepts

Formulas

Theorems

Suitable Grade Level

Related Recommendation