Question

Activities in the Sargent Corporation's Assembly Department for the month of March follow: Percent Complete Units...

Activities in the Sargent Corporation's Assembly Department for the month of March follow:

Percent
Complete
Units Materials Conversion
Work-in-process inventory, March 1 7,000 70 % 35 %
Started into production during March 66,000
Work-in-process inventory, March 31 5,000 45 % 30 %

Using the weighted-average method, the equivalent units for conversion for March would be:

Homework Answers

Answer #1

calculate equivalent units of production under weighted average method for conversion

Particular conversion
Unit's completed and transferred to next department (note below)620000

(62000×100%)

62000

Ending inventory(5000,units)

(5000×30%)

1500

Total equivalent units 63500

Note: units completed and transferred to next department =beginning inventory+units started during the period - ending inventory

=7000+60000-5000 =62000

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