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Countryview Company Manufactures a Product That Passes Through Two Processes

Question 133

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Countryview Company manufactures a product that passes through two processes. The following information is available for the first department for June:
• All materials are added at the beginning of the process.
• Beginning work in process consisted of 7,000 units that were 90 percent complete with respect to conversion.
• Ending work in process consisted of 3,000 units that were 40 percent complete with respect to conversion.
• There were 35,000 units started in process during the month. Required:
a. Prepare a physical flow schedule.
b. Compute equivalent units using the weighted average method.

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