Wednesday 3 October 2012

Societe Clemeau, a company located in Lyons, France, manufactures cement for the construction industry.

Societe Clemeau, a company located in Lyons, France, manufactures cement for the construction industry. Data relating to the kilograms of cement processed through the Mixing Department, the first department in the production process, are provided below for May:
 
   
Percent Completed
  Kilograms of Cement Materials Conversion
  Work in process, May 1 80,900     86% 23%
  Work in process, May 31 51,000     45% 12%
  Started into production during May 301,000        

  
Required:
1.
Compute the number of kilograms of cement completed and transferred out of the Mixing Department during May.
 
  Completed and transferred out during the month  
    
2.
Compute the equivalent units of production for materials and for conversion for May.
 
     Materials    Conversion
  Equivalent units of production        



Explanation:
 

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