Question

2. Fabian Corporation uses the weighted-average method in its process costing system. The Assembly Department started the month with 9,000 units in its beginning work in process inventory that were 70% complete with respect to conversion costs. An additional 90,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. During the month 87,000 units were completed in the Assembly Department and transferred to the next processing department. There were 12,000 units in the ending work in process inventory of the Assembly Department that were 20% complete with respect to conversion costs.
What were the equivalent units for conversion costs in the Assembly Department for the month?

3. Jawson Corporation uses the weighted-average method in its process costing system. Operating data for the Painting Department for the month of April appear below:



What were the equivalent units for conversion costs in the Painting Department for April?

Percent Complete with Respect to Conversion 10% Units 6,300 65,600 4,600 Beginning work in process inventory ................ Transferred in from the prior department during April........ Ending work in process inventory.................. 70%

Answer 1

2
Units completed and transferred to the next processing department	87000
Ending work in process inventory	2400	=12000*20%
Equivalent units for conversion costs	89400
3
Units completed and transferred to the next processing department	67300	=6300+65600-4600
Ending work in process inventory	3220	=4600*70%
Equivalent units for conversion costs	70520