Question

Brevard Company uses the weighted-average method in its process costing system. The Packaging Department started the month with 280 units in process, started 1,450 units, and had 120 units in process at the end of the period. All materials are added at the beginning of the process, and conversion costs are incurred uniformly The units in process at the end of the month are 50% complete with respect to conversion costs. During the month 1,610 units were completed and transferred out. The department incurred the following costs EEB. For conversion costs, the equivalent units of production ane:_________
A. 1,450 units
B. 1,610 units
C. 1,730 units
D. 1.670 units
Beginning WIP Added this month Total
Direct Materials 800 3,500 4,300
Conversion Costs 400 6,360 6,760 Total 1,200 9,860 11,060

Answer 1

Answer:

For conversion costs, the equivalent units of production are 1,610 units. The right answer is B

Explanation:

According to the given data we have the following:

begging work in progress = 280  units

units started=1450 units

Therefore, total input= 280  units + 1450 units

Total input = 1730  units

There is end work in process of 120 units

Therefore, the equivalent units of production are=Total input-end work in process

The equivalent units of production=1,730 units-120 units

The equivalent units of production=1,610 units

For conversion costs, the equivalent units of production are 1,610 units