Equivalent units

Complete the requirements for each item in the following.

Part 1. A university has 500 students enrolled in classes. Each student attends school on a part-time basis. On average, each student takes three-quarters of a full load of classes. Calculate the number of full-time equivalent students (i.e., calculate the number of equivalent units).

Answer template:

[___] full-time equivalent students = [__] students x [__]% of full load

Part 2. A total of 10,000 units of product remain in the Assembly department at the end of the year. Direct materials are 80 percent complete and direct labor is 40 percent complete. Calculate the equivalent units in the Assembly department for direct materials and direct labor.

Answer template:

[____] direct materials equivalent units = [____] physical units x [____]% complete

[____] direct labor equivalent units = [____] physical units x [____]% complete

Part 3. A local hospital has 60 nurses working on a part-time basis. On average, each nurse works two-thirds of a full load. Calculate the number of full-time equivalent nurses (i.e., calculate the number of equivalent units).

Answer template:

[____] full-time equivalent nurses = [____] nurses x [____] of full time

Part 4. A total of 6,000 units of product remain in the Quality Testing department at the end of the year. Direct materials are 75 percent complete and direct labor is 20 percent complete. Calculate the equivalent units in the Quality Testing department for direct materials and direct labor.

Answer template:

[____] direct material equivalent units = [____] physical units x [____]% complete

[____] direct labor equivalent units = [____] physical units x [____]% complete