The packaging department started the month with 900 units in process, received 1 comma 600 units from the finishing department, and transferred 1 comma 900 units to finished goods. direct materials are added at the beginning of the process and conversion costs are incurred evenly. the units still in process at the end of the month are 55% complete for conversion costs. calculate the number of units still in process at the end of the month and the equivalent units of production. the company uses the weighted-average method. production cost report - packaging department

ending WIP physical units: 600

Equivalent units: 495

Explanation:

physical units:

We will add up the beginning units and the transferred-in.

Then we subtract the transefrred-out

beginning            900

received             1,600

total units during the period: 2,500

transferred out: (1,900)

ending:                600

To know the equivalent untis we multiply by their porcentage of completion:

900 x 55% = 495 units

explanation:

a gas is not used in hydraulic machines as the fluid because gas is easily compressible and so if a gas is used, the energy would mostly go into compressing a gas. therefore a liquid is used in hydraulic machines as the fluid.