Question

# On September 1, Delta Company had 29,550 units in process, which were 30% completed. Materials are...

On September 1, Delta Company had 29,550 units in process, which were 30% completed. Materials are added at the beginning of the process. During the month, 175,200 units were started and 184,850 completed. Ending work in process was 55% complete.

Calculate the equivalent units of production for materials if weighted average were used.

Ending units = Beginning units + started units - completed units.

Ending units = 29,550 + 175,200 - 184,850

Ending units = 19,900 units.

Ending work in process completed = 55%.

Equivalent units of production = 55% of ending work in process + units completed.

Equivalent units of production = (19,900 x 55%) + 184,850

Equivalent units of production = 10,945 + 184,850

Equivalent units of production = 195,795 units.

Hence, 195,795 is the correct answer.

SUMMARY:

Equivalent units of production under weighted average method is 195,795 units.

Hence, 195,795 is the correct answer.

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