Assume the following:
WIP, beginning 4500 units (100% complete as to direct materials, 40% complete as to conversion costs)
Started 12,500 units during the period
Total spoilage is 800 with normal spoilage is calculated to be 350 units
Completed and transferred out during the period 10,000 units
WIP, ending 6200 units (100% complete as to direct materials, 50% complete as to conversion costs)
Spoiled units 800 and inspection happens when the process is 30% complete
All materials are added at the start of the process
Under the weighted average method, would would be the equivalent units of work done for the period?
A) 9405
B) 10,000
C) 6200
D) 13,340

Question

Quizplus · Accepted Answer

Goods transferred out of 10,000 + normal spoilage equivalent units 105 (350 x 30%) + abnormal spoilage 135 (450 x 30%) + WIP equivalent units 3100 (6200 x 50%)

Assume the Following: WIP, Beginning 4500 Units (100% Complete as to Direct Materials