Jawson Company uses the weighted-average method in its process costing system. Operating data for the Painting Department for the month of April appear below: $$\begin{array} { | l | l | c | }
\hline & \text { Units } & \text { Percentage complete } \
\hline \text { Beginning work in process inventory } & 6,300 & 10 \% \
\hline \text { Transferred in from the prior } & & \
\hline \text { department during April } & 65,600 & \
\hline \text { Ending work in process inventory } & 4,600 & 70 \% \
\hline
\end{array}$$ What were the equivalent units of production for conversion costs in the Painting
Department for April?
A)70,520.
B)63,900.
C)67,300.
D)68,820.

Question

Jawson Company uses the weighted-average method in its process costing system. Operating data for the Painting Department for the month of April appear below: $$\begin{array} { | l | l | c | } 
\hline & \text { Units } & \text { Percentage complete } \
\hline \text { Beginning work in process inventory } & 6,300 & 10 \% \
\hline \text { Transferred in from the prior } & & \
\hline \text { department during April } & 65,600 & \
\hline \text { Ending work in process inventory } & 4,600 & 70 \% \
\hline
\end{array}$$ What were the equivalent units of production for conversion costs in the Painting
Department for April?
A)70,520.
B)63,900.
C)67,300.
D)68,820.

Quizplus · Accepted Answer

The equivalent units of production for conversion costs in the Painting Department for April are 70,520. This is calculated as follows:Beginning work in process inventory: 6,300 units x 10% complete = 630 equivalent unitsTransferred in from the prior department during April: 65,600 units x 100% complete = 65,600 equivalent unitsEnding work in process inventory: 4,600 units x 70% complete = 3,220 equivalent unitsTotal equivalent units of production for conversion costs = 630 + 65,600 + 3,220 = 70,520 equivalent units

Jawson Company Uses the Weighted-Average Method in Its Process Costing