Question

In the month of June, a department had 20,000 units in Beginning Work-in-Process that were 70% complete. During June, 90,000 units were transferred into production from another department. At the end of June there were 10,000 units in Ending Work-in-Process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. Using the Weighted Average method, the equivalent units of production for materials in June were:

Answer 1

Answer:

110,000 units

Explanation:

Calculation of the equivalent units of production for materials in June

Beginning work in process                                              20,000

Units started and completed (90,000-10,000)               80,000  

Ending work in process                                                    10,000

Equivalent units of production for materials for June 110,000 units