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Waller Co Uses a Weighted Average Process Costing System

Question 45

Multiple Choice

Waller Co. uses a weighted average process costing system. Material B is added at two different points in the production of shirms, 40% is added when the units are 20% completed, and the remaining 60% of Material B is added when the units are 80% completed. At the end of the quarter, there are 22,000 shirms in process, all of which are 50% completed. With respect to Material B, the ending shirms in process represent how many equivalent units?


A) 4,400 units.
B) 8,800 units.
C) 11,000 units.
D) 22,000 units.

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