Hanker Company had the following department data on physical units: $\begin{array}{lr}
\text { Work in process, beginning ....................... }&7,000 \
\text { Completed and transferred out............... }&12,000 \
\text { Work in process, ending.................... }&9,000 \
\end{array}$
Materials are added at the beginning of the process.What is the total number of equivalent units for materials during the period if the weighted-average method is used?

Question

Hanker Company had the following department data on physical units: $\begin{array}{lr}
\text { Work in process, beginning ....................... }&7,000 \
\text { Completed and transferred out............... }&12,000 \
\text { Work in process, ending.................... }&9,000 \
\end{array}$
 Materials are added at the beginning of the process.What is the total number of equivalent units for materials during the period if the weighted-average method is used?

Quizplus · Accepted Answer

Based on the given data, we can calculate the equivalent units for materials as follows:
Beginning work in process: 1,000 units
Units started and completed: 15,000 units
Ending work in process: 6,000 units 
Total equivalent units: 
= Units completed + (Ending work in process * % completion)
= 15,000 + (6,000 * 100%)
= 21,000 equivalent units for materials during the period.
Therefore, the correct choice is C.

Hanker Company Had the Following Department Data on Physical Units