Babette Manufacturing produces plastic toys and uses process costing. There are three processing departments—Assembling, Finishing, and Packaging. On January 1, the Finishing Department had 2000 units of partially processed product in production. During January, 31,000 units were transferred in from the Assembling Department and 29,000 units were completed and transferred out. At the end of the month, 4000 units of partially processed products remained in the Finishing Department. The weighted- average method is used. See additional details below. Finishing Department, ending balance at January 31 Percent completed for materials cost: 94% Percent completed for conversion cost: 70% What was the number of equivalent units for the month of January, with respect to direct materials, for the Finishing Department?

The number of Equivalent units with respect to direct materials, for the Finishing Department are 34760

Explanation:

Babette Manufacturing

Equivalent Units

                            Units       % of Completion            Equivalent Units      

                                                Materials C. Costs    Materials C. Costs  

Particulars

Units Completed  31000          100          100          31000         31000

Ending WIP            4000           94             70          3760            2800

Total Equivalent Units                                              34760           33800

The number of Equivalent units with respect to direct materials, for the Finishing Department are 34760

The number of Equivalent units with respect to direct conversion costs , for the Finishing Department are 33800

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