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Fact Pattern:
Morris Metal Fabricators specializes in the production of metal antennae. The fabrication process includes three steps: cutting, bending, and assembly. Cutting and bending processes are completed together, and then units are sent to the assembly department for completion. Direct materials and conversion costs are added proportionately throughout the process. Units are 50% complete for both direct materials and conversion costs when the units are transferred from the cutting and bending process to assembly. Morris uses the FIFO (first in, first out) inventory method. The activity report for the assembly department for the current month is shown below.
Beginning inventory (60% complete) 240 units
Transferred in from cutting-bending department 680 units
Units completed and transferred out 800 units
Ending inventory (75% complete) -
What is the assembly department’s equivalent units produced for the current month?