Boysenberry Company manufactures a product that passes through two processes: Grinding and Mixing. Boysenberry adds all manufacturing costs uniformly in the Grinding Department. Information relating to the Grinding Department for November follows: $$\begin{array}{l}
\text { Work in process, November } 1 :\
\begin{array} { l r }
\text { Units (75\% complete) } & 1,500 \
\text { Direct materials } & \$ 12,500 \
\text { Direct labor } & \$ 10,000 \
\text { Overhead } & \$ 8,000
\end{array}
\end{array}$$
During November, 4,500 units were completed and transferred to the Mixing Department.
The following costs were incurred by the Mixing Department during November:
$\begin{array}{lr}
\text { Direct materials } & \$ 42,000 \
\text { Direct labor } & 60,000 \
\text { Overhead } & 15,000
\end{array}$
There were 250 units that were 60 percent complete remaining in Grinding Department on November 30.
Determine the equivalent units of production using the weighted average method.

Question

Boysenberry Company manufactures a product that passes through two processes: Grinding and Mixing. Boysenberry adds all manufacturing costs uniformly in the Grinding Department. Information relating to the Grinding Department for November follows: $$\begin{array}{l}
\text { Work in process, November } 1 :\
\begin{array} { l r } 
\text { Units (75\% complete) } & 1,500 \
\text { Direct materials } & \$ 12,500 \
\text { Direct labor } & \$ 10,000 \
\text { Overhead } & \$ 8,000
\end{array}
\end{array}$$
During November, 4,500 units were completed and transferred to the Mixing Department.
The following costs were incurred by the Mixing Department during November:
$\begin{array}{lr}
\text { Direct materials } & \$ 42,000 \
\text { Direct labor } & 60,000 \
\text { Overhead } & 15,000
\end{array}$
There were 250 units that were 60 percent complete remaining in Grinding Department on November 30.
Determine the equivalent units of production using the weighted average method.

Quizplus · Accepted Answer

Equivalent units of production using the weighted average method are calculated by adding the units transferred out to the equivalent units in ending work in process. The units transferred out are 4,500. The equivalent units in ending work in process are 250 units at 60% completion, which is 150 units (250 units * 60%). Therefore, the total equivalent units of production are 4,500 units (transferred out) + 150 units (ending work in process) = 4,650 units.

Boysenberry Company Manufactures a Product That Passes Through Two Processes