Solution Exhibit B
Step 3: Calculate equivalent unit costs, Assembly Department of Europe Electronics SNC for February 2010.
Direct
materials
Conversion
costs
Costs added during February (given) Divide by equivalent units of work done in February 2010
(from Solution Exhibit A)
€720,000
÷ 10,000
€760,000
÷ 9,500 Cost per equivalent unit of work done in February 2010
€72
€80
4.13
Equivalent units and equivalent unit costs.
(25 min)
1
and 2 Solution Exhibit A shows equivalent units of work done in the current period. Solution Exhibit B calculates cost per equivalent unit of opening work in progress and of work done in the current period.
Solution Exhibit Ab Steps 1 and 2: Summarise output in physical units and calculate equivalent units, Assembly Division of Aéro-France for May 2010.
(Step
2)
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