Written Assignment Unit 3-2
Written Assignment Unit 3-2
Mary Shilpashree
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
To find the full-time equivalent, you multiply the total number of students by the
percentage of a full load they are taking. So, 500 students x 75% = 375 full-time
equivalent students.
Part 2.
A total of 10,000 units of product remains 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
Answer template
To find the equivalent units for direct materials, you multiply the physical units
(10,000) by the percentage complete (80%), resulting in 8,000 equivalent units for
direct materials. Similarly, direct labor is 40% complete, so you multiply 10,000
physical units by 40% to get 4,000 equivalent units for direct labor. So
[8,000] direct materials equivalent units = [10,000] physical units x [80] % complete
[4,000] direct labor equivalent units = [10,000] physical units x [40] % complete
Part 3.
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
To calculate the number of full-time equivalent nurses, you multiply the total
number of nurses (60) by the fraction of a full-time load they are working (2/3), which
Part 4.
A total of 6,000 units of product remains 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
Answer template
To find the equivalent units for direct materials, you multiply the physical units
(6,000) by the percentage complete (75%), resulting in 4,500 equivalent units for
direct materials. For direct labor, you multiply 6,000 physical units by 20% to get
[4,500] direct material equivalent units = [6,000] physical units x [75] % complete
[1,200] direct labor equivalent units = [6,000] physical units x [20] % complete