Equivalent Units—Weighted-Average Method
Societe Clemeau. a company located in Lyons. France, manufactures cement for the construction industry. Data relating to the kilograms of cement processed through the Mixing Department, the first department in the production process, are provided below for May:
Percent Completed | |||
| Kilograms of Cement | Materials | Conversion |
Work in process, May 1 | 80,000 | 80% | 20% |
Work in process. May 31 | 50,000 | 40% | 10% |
Started into production during May | 300,000 |
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Required:
1. Compute the number of kilograms of cement completed and transferred out of the Mixing Department during May.
2. Compute the equivalent units of production for materials and for conversion for May.
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