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In April, the Beginning Work in Process Inventory for Department

Question 140

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In April, the beginning work in process inventory for Department 2 was 40% complete and the ending work in process inventory was 90% complete. Under the weighted average method, the number of equivalent units of production for transferred-in costs for April is equal to the number of units
A) Started and completed in April plus 90% times the number of units in ending inventory for April
B) Started and completed in April plus 40% times the number of units in beginning inventory plus 90% times the number of units in ending inventory for April
C) Started and completed in April plus 40% times the number of units in beginning inventory plus 90% times the number of units in ending inventory for April
D) Started in April plus the number of units in beginning inventory for April

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