Question

On March 1, 2019, Baltimore Company's beginning work in process inventory had 7,500 units. This is...

On March 1, 2019, Baltimore Company's beginning work in process inventory had 7,500 units. This is its only production department. Beginning WIP units were 50% complete as to conversion costs. Baltimore introduces direct materials at the beginning of the production process.  During March, a total of 20,200 units were started and the ending WIP inventory had 9,000 units which were 60% complete as to conversion costs. Baltimore uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs. (Round answer to the nearest whole number of units)

Homework Answers

Answer #1
Units charged to production:
Work in process, Beginning 7500
Units added during the period 20200
Total units to be accounted for 27700
Units to be assigned costs
Equivalent Units
Whole Units Direct Materials Conversion
Units completed during the period 18700 18700 18700
Ending, work in process 9000 9000 5400
Total units to be assigned costs 27700 27700 24100
Equivalent units of production for conversion costs = 24100
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