Use the information below to answer the following question(s).
Apex Disk Company operates a computer disk manufacturing plant. Direct materials are added at the end of the process. The following data were presented for August

-Calculate equivalent units for direct materials using the weighted-average method.
A) 100,000 units
B) 350,000 units
C) 400,000 units
D) 450,000 units
E) 499,000 units

Question

Use the information below to answer the following question(s).
Apex Disk Company operates a computer disk manufacturing plant. Direct materials are added at the end of the process. The following data were presented for August
 
-Calculate equivalent units for direct materials using the weighted-average method.
A) 100,000 units 
B) 350,000 units 
C) 400,000 units 
D) 450,000 units 
E) 499,000 units

Quizplus · Accepted Answer

To calculate the equivalent units for direct materials using the weighted-average method, we need to add the number of units completed in August with the equivalent units of units in ending work in process inventory. 
Units completed in August = 300,000 
Equivalent units of units in ending work in process inventory = 50,000 
Total equivalent units = 300,000 + 50,000 = 350,000 
Therefore, the best choice is B.

Use the Information Below to Answer the Following Question(s)