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Equivalent Units of Production - Weighted Average
Units % Materials EUP--Materials % Conversion EUP--Conversion
Units completed and transferred out

300000

[60000 + 240000]

100%

300000

[300000 * 100%]

100%

300000

[300000 * 100%]

Units of ending work in process inventory inventory -- units

82000

[Given in question]

80%

65600

[82000 * 80%]

30%

24600

[82000 * 30%]

Equivalent units of production

382000

[300000 + 82000]

-

365600

[300000 + 65600]

-

324600

[300000 + 24600]

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