Question

At the beginning of the month, the baking department of Mario Company had no beginning work in process inventory. At the end of the month, 800 units that were 75% complete with respect to materials were in the in the ending work in process inventory of its baking department. During the month, 1,200 units were completed and transferred to Finished Goods. Assuming that the weighted-average method is used, the equivalent units in the ending work in process inventory with respect to materials of the baking department equal:_______.

Answer 1

Answer:

600 Units

Explanation:

Given:

Opening balance of inventory = 0 units

Ending balance of the month = 800 units

Finished units during the month = 1,200 units

Completed work in progress = 75% = 0.75

Ending work in process inventory = ?

Computation of ending work in process inventory:

Ending work in process inventory = Ending balance of the month × Completed work in progress

= 800 × 0.75

= 600 units