Question

The following data are for four independent process-costing departments. Inputs are added continuously. A B C...

The following data are for four independent process-costing departments. Inputs are added continuously.

A B C D

Beginning inventory 5,000 4,000 — 50,000

Percent completion 35% 75% — 65%

Units started 25,000 20,000 49,000 32,000

Ending inventory 4,000 — 7,000 11,000

Percent completion 25% — 30% 20%

Required: Compute the equivalent units of production for each of the preceding departments using the weighted average method.

Equivalent Units

Department A

Department B 24,000

Department C 44,100

Department D

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Answer #1

Equivalent unit of production

A B C D
Unit transferred out 26000 24000 42000 71000
Ending work in process 4000*.25 = 1000 0 7000*30% = 2100 11000*20% = 2200
Equivalent unit of production 27000 24000 44100 73200
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