I'm a bit confused because the example in the book has "work in process, beginning" for units, while this one doesn't. I would know how to do it with that information but it seems like it's missing that data. Am I looking at this question the wrong way?

If anyone can find a similar example with the solution, that would be great because I usually learn with examples.

I'm not just trying to get the answer but HOW to get the answer.


The Cutting Department of Groneman Manufacturing has the following production and cost data for July.

1. Transferred out 9000 units
2. Started 3,000 units that are 60% complete as to materials at July 31

Beginning work in process $0
Materials 45,000
Labor 16,200
Manufacturng overhead 18,900

Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process.

1. Determine the equivalent units of production for (1) materials and (2) conversion costs.
2. Compute unit costs and prepare a cost reconciliation schedule.