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:

Weighted-Average Method

1. 

	Kilograms of Cement
Work in process, May 1	80,900
Started into production during the month	301,000
Total kilograms in process	381,900
Deduct work in process, May 31	51,000
Completed and transferred out during the month	330,900

  
2.

	Equivalent Units (EU)
	Materials	Conversion
Units transferred out	330,900	330,900
Work in process, ending:
Materials: 51,000 kilograms × 45%	22,950
Conversion: 51,000 kilograms × 12%		6,120
Equivalent units of production	353,850	337,020