Figure 6-19 Mountainside Industries manufactures specialized plastic boxes in two processes: Molding and Packaging. In the Packaging Department, materials are added at the end of the process. The following data are given:
The conversion process on the beginning inventory is 70 percent completed and the ending inventory is 60 percent completed.
Refer to Figure 6-19.Mountainside's equivalent units for materials using weighted average would be

Question

Figure 6-19 Mountainside Industries manufactures specialized plastic boxes in two processes: Molding and Packaging. In the Packaging Department, materials are added at the end of the process. The following data are given:
 The conversion process on the beginning inventory is 70 percent completed and the ending inventory is 60 percent completed.
Refer to Figure 6-19.Mountainside's equivalent units for materials using weighted average would be

Quizplus · Accepted Answer

To calculate the equivalent units for materials using weighted average, we need to consider the degree of completion of both the beginning and ending inventory.

Equivalent units for materials = Units completed and transferred out + (Ending inventory * Degree of completion)

For the molding department, no information is given about the degree of completion of the beginning and ending inventory. Hence, we only need to consider the packaging department.

Conversion process on the beginning inventory is 70 percent completed, which means that 0.7*200 = 140 units are completed.

Conversion process on the ending inventory is 60 percent completed, which means that 0.6*80 = 48 units are completed.

Equivalent units for materials in the packaging department = 200 (units completed and transferred out) + (80 * 0.6) = 200 + 48 = 248

Therefore, Mountainside's equivalent units for materials using weighted average would be 248.

Note: The answer choices provided are not correct, as they do not take into account the information given in the question.

Figure 6-19 Mountainside Industries Manufactures Specialized Plastic Boxes in Two