In March, Kelly Company had the following unit production costs: materials $11 and conversion costs $8. On March 1, it had no work in process. During March, Kelly transferred out 22,000 units. As of March 31, 4,100 units that were 45% complete as to conversion costs and 100% complete as to materials were in ending work in process. Required:
a. Compute the total units to be accounted for.
b. Compute the equivalent units of production.
c. Prepare a cost reconciliation schedule, including the costs of materials transferred out and the costs of materials in process.

a.  26,100 units

b. Materials = 26,100 units Conversion Costs = 23,845 units

c.

cost reconciliation schedule

Inputs

Beginning Work In Process                                                         $0

Started                                                                                   $477,500

Totals                                                                                   = $477,500

Outputs

Completed and Transferred Out : (22,000 × $19)           = $418,000

Ending Work In Process :                                                   = $59,500

Materials (4,100 × $11)

Conversion Costs (1,845 × $8)

Totals                                                                                   = $477,500

Explanation:

a.Total units to be accounted for

Units Completed and Transferred Out 22,000

Units in Ending Work In Process              4,100

Total units to be accounted for              26,100

b. Compute the equivalent units of production.

Materials

Units Completed and Transferred Out (22,000 × 100%) = 22,000

Units in Ending Work In Process  (4,100 × 100%)              =    4,100

Total units to be accounted for                                          =  26,100

Conversion Costs

Units Completed and Transferred Out (22,000 × 100%) = 22,000

Units in Ending Work In Process  (4,100 × 45%)               =    1,845

Total units to be accounted for                                         =  23,845

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