The Townson Manufacturing Company has gathered the following information for the month of September: • 6,000 units in the beginning Work-in-Process Inventory (75% complete as to materials,1/3 complete with respect to the conversion costs).• 60,000 units were started into production.• 50,000 units were completed and transferred to the next department.• The ending Work-in-Process Inventory is complete as to materials but only 3/8 complete with respect to conversion costs.What are the equivalent units of production (EUP)for materials in the month of September assuming Townson uses weighted-average process costing?

Question

Quizplus · Accepted Answer

To calculate the equivalent units of production (EUP) for materials using the weighted-average method, we need to add the units completed during the period to the equivalent units in the ending Work-in-Process Inventory.

Equivalent units for materials:

Units started into production = 60,000
Beginning Work-in-Process Inventory = 6,000 x 75% = 4,500
Total equivalent units of production for materials = 60,000 + 4,500 = 64,500

Therefore, the answer is option B - 64,500.

The Townson Manufacturing Company Has Gathered the Following Information for the Month