A department had 65 units which were 20% complete in beginning Goods in Process Inventory. During the current period, 77 units were transferred out. Ending Goods in Process Inventory was 30 units which were 20% complete. Using the Weighted Average method, what are the equivalent units produced if all direct material and direct labor are added uniformly throughout the process?

Question

Quizplus · Accepted Answer

Equivalent units = (Units in beginning WIP x % complete) + Units started and completed + (Units in ending WIP x % complete)= (65 x 20%) + 77 + (30 x 20%)= 13 + 77 + 6= 96 units

A Department Had 65 Units Which Were 20% Complete in Beginning