Answer:
Equivalent units = 270,000
Explanation:
<em>Under the weighted average method of valuation, to account for completed units, it is assumed that the entire degree of work required is done in the period under consideration. So there is no separation of the completed units into opening inventory and fully worked.</em>
Completed Units= total units in process during April - Closing WIP
= 280,000 - 25,000 = 255,000
Note that the description 'total units in process in during April', implies that the opening inventory is inclusive in the figure of 280,000.
Equivalent units = degree of completion(%) × units
Item Equivalent units
Completed units 255,000 255,000× 100% = 255,000
Closing work in progress 25,000 25,000× 60% = <u>15,000</u>
Total equivalent units <u>270,000
</u>
Equivalent units = 270,000
