Calculating Physical Units and Equivalent Units (Weighted Average)
Bedford Company produces carrying cases for CDs. It has compiled the following information for the month of June:
| Physical Units | Percent Complete for Conversion |
Beginning work in process | 35,000 | 55% |
Ending work in process | 46,000 | 70 |
Bedford adds all materials at the beginning of its manufacturing process. During the month, it started 90,000 units.
Using the weighted average method, reconcile the number of physical units and calculate the number of equivalent units.
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