-Refer to the figure.What are Department A's equivalent units of production for conversion using the weighted average method?

Question

Quizplus · Accepted Answer

To calculate equivalent units of production for conversion using the weighted average method, we add the units completed during the current period to the equivalent units of work in process at the end of the period. 
For Department A, the units completed during the current period are 50,000, and the equivalent units of work in process at the end of the period are: 
- Materials: 4,800 (100% complete)
- Conversion: 42,400 (50% complete)
Total equivalent units of production for conversion: 50,000 + 42,400 = 92,400. 
Therefore, the answer is B) 47,200 (92,400 units of conversion multiplied by the conversion cost per equivalent unit of $0.51).

-Refer to the Figure