एक कंपनी एक प्रक्रिया के लिए समतुल्य इकाइयों (Equivalent units) की गणना कर रही है। समापन कार्य-प्रगति (Closing work-in-progress) में 50 लीटर शामिल हैं जो सामग्री के लिए 100% पूर्ण हैं और रूपांतरण लागत (Conversion costs) के लिए 50% पूर्ण हैं। सामग्री और रूपांतरण लागत के लिए क्रमशः समतुल्य इकाइयाँ क्या हैं?

The following information is available for a production process for the last period: - Material input: 200 kg - Transfer to finished goods: 190 kg - Normal loss: 15% of input How many units of abnormal loss or gain have occurred in the last period?

The following data relates to four products J, C, S and W produced from a joint process: ProductQuantity produced (kg)Sales price at split-off (/kg) Furtherprocessingcosts Salespriceafterfurtherprocessing(/kg)Product E502.70$10 plus $1.00 per kg4.20Product K1002.00$0.70 per kg2.25Product S751.80$0.20 per kg2.05Product W1303.50$50 plus 0.25 per kg 4.00 Common costs prior to the split-off point are $710, which are apportioned based on production volumes. Which two of the products should be processed further?