Calculating Cost per Equivalent Unit (Weighted Average Method)
Brockton Company’s Assembly department has the following production and manufacturing information for February:
Units:
14,000 in beginning inventory that are 100 percent complete for material and 20 percent for conversion.
22,300 units finished and transferred out.
8,750 units in ending inventory that are 100 percent complete for materials and 45 percent complete for conversion.
Costs:
| Materials | Conversion |
Beginning | $ 6,750 | $23,600 |
Current | 15,000 | 55,700 |
Required:
Calculate cost per equivalent unit using the weighted average method.
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