At the beginning of the recent period, there were 900 units of product in a department, one-third completed. These units were finished and an additional 5,000 units were started and completed during the period. 800 units were still in process at the end of the period, one-fourth completed. Using the Weighted Average valuation method, the equivalent units produced by the department were:

Question

Quizplus · Accepted Answer

The equivalent units are calculated by adding the completed units and the equivalent units of ending work in process. The completed units are the 900 units that were one-third completed at the start and finished, plus the 5,000 units started and completed, totaling 5,900 units. The ending work in process is 800 units, one-fourth completed, which is equivalent to 200 units. Therefore, the total equivalent units are 5,900 + 200 = 6,100 units.

At the Beginning of the Recent Period, There Were 900