Question

On September 1, Delta Company had 31,350 units in process, which were 32% completed. Materials are...

On September 1, Delta Company had 31,350 units in process, which were 32% completed. Materials are added at the beginning of the process. During the month, 172,200 units were started and 181,700 completed. Ending work in process was 50% complete.

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

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Homework Answers

Answer #1

Equivalent Units of Production (EUPs) are units in the work in process inventory calculated with regard to their degree of completion.

Using the Weighted Average Method means we assume 100 percent completion of units. Hence, the 31,350 units that are actually 32 percent complete with regard to materials are treated simply as 31,350 units.

Calculation of Equivalent Units of Production for materials in September:

Particulars Units
Units Completed and transferred out 181,700
Beginning Work-in-process 31,350 Units
Units Started into production 172,200 Units
Less: Units Completed and Transferred (181,700) Units
Ending Work-in-process 21,850
Total Equivalent Units of Production 2,03,550
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