For a firm using the weighted average method of process costing,it would not be necessary to translate physical units into equivalent units if:
A)the FIFO method were used instead.
B)direct materials were all added at the beginning of the process.
C)direct labor and manufacturing overhead were combined into a single category called conversion costs.
D)all units worked on during the period were completed during the period.

Question

Quizplus · Accepted Answer

When all units worked on during the period are completed, there's no need to calculate equivalent units because the number of physical units equals the number of completed units. This simplifies the process costing as there are no partially completed units to account for.

For a Firm Using the Weighted Average Method of Process