The M & M Manufacturing Company uses the weighted average method. The beginning work in process consists of 10,000 units (100% completed as to materials and 50% complete as to conversion costs). The number of units completed was 100,000. The ending work in process consists of 15,000 units (100% complete as to materials and 20% complete as to conversion costs).
-Refer to the Figure.How many units were started during the period?
A)95,000
B)100,000
C)105,000
D)115,000

Question

Quizplus · Accepted Answer

The units started during the period can be calculated by adding the units completed and the ending work in process, then subtracting the beginning work in process: 100,000 (completed) + 15,000 (ending WIP) - 10,000 (beginning WIP) = 105,000 units started.

The M & M Manufacturing Company Uses the Weighted Average