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 method, the equivalent units produced by the department were:

Question

Quizplus · Accepted Answer

- Units in beginning WIP: 900 x 1/3 = 300 equivalent units
- Units completed and started during the period: 5,000 units
- Units in ending WIP: 800 x 1/4 = 200 equivalent units
- Total equivalent units = 300 + 5,000 + 200 = 6,100 units. 
Therefore, the best choice is C.

At the Beginning of the Recent Period, There Were 900