The following information is provided: Materials and conversion are incurred uniformly throughout the process.
Equivalent units of production for conversion using the weighted average method would be

Question

The following information is provided:  Materials and conversion are incurred uniformly throughout the process.
Equivalent units of production for conversion using the weighted average method would be

Quizplus · Accepted Answer

We are given the following information:
- Process: TB8702-00
- Production Units: 22,000
- Materials and Conversion Costs: Incurred uniformly throughout the process
- Method: Weighted Average

To find the equivalent units of production for conversion, we need to determine the percentage of completion for units that are still in process at the end of the period. We can calculate this as follows:

Units in Process (ending inventory) * Percentage of Completion = Equivalent Units
(4,000 * 100%) + (3,600 * 60%) = 4,000 + 2,160 = 6,160

Now, we can calculate the total equivalent units of production for conversion by adding the fully completed units to the equivalent units for units in process:

Total Equivalent Units = Fully Completed Units + Equivalent Units for Units in Process
Total Equivalent Units = 11,840 + 6,160
Total Equivalent Units = 18,000

Therefore, the equivalent units of production for conversion using the weighted average method is 18,000. The closest answer choice is B (18,600), which is the correct choice.

The Following Information Is Provided: Materials and Conversion Are