Assume 10,000 units were in beginning WIP; 40,000 units were started; 43,000 units were completed; and 7,000 units were in ending WIP. Materials are added at the beginning of the process. What are the total equivalent units for materials, assuming that the weighted-average method is used?

Question

Quizplus · Accepted Answer

To calculate the equivalent units for materials using the weighted-average method, we need to add the units in beginning WIP to the units started during the period, then subtract the units in ending WIP. Hence, 10,000 + 40,000 - 7,000 = 43,000 equivalent units for materials. Therefore, the correct choice is B (50,000 is incorrect as it includes completed units as well, which is not required for calculating equivalent units for materials).

Assume 10,000 Units Were in Beginning WIP; 40,000 Units Were