Figure 6-17
Loganbery Corporation produces a product that passes through two processes. During January, the first department transferred 20,000 units to the second department. The cost of the units transferred was $60,000. Materials are added uniformly in the second process. The following information is provided about the first department's operations during January:
Units, beginning work in process (1/3 complete) 6,000 Units, ending work in process (1/2 complete) 4,000
-Refer to Figure 6-17. The equivalent units for conversion using weighted average is

Question

Quizplus · Accepted Answer

The equivalent units for conversion using weighted average is calculated by adding the units transferred out (20,000) to the equivalent units in ending work in process (4,000 units * 1/2 = 2,000), resulting in 22,000 equivalent units.

Figure 6-17 Loganbery Corporation Produces a Product That Passes Through Two Processes