Figure 6-19
Mountainside Industries manufactures specialized plastic boxes in two processes: Molding and Packaging. In the Packaging Department, materials are added at the end of the process. The following data are given:
Costs
The conversion process on the beginning inventory is 70 percent completed and the ending inventory is 60 percent completed.
-Refer to Figure 6-19.Mountainside's equivalent units for materials using weighted average would be

Question

Figure 6-19
Mountainside Industries manufactures specialized plastic boxes in two processes: Molding and Packaging. In the Packaging Department, materials are added at the end of the process. The following data are given:
Costs
  The conversion process on the beginning inventory is 70 percent completed and the ending inventory is 60 percent completed.
-Refer to Figure 6-19.Mountainside's equivalent units for materials using weighted average would be

Quizplus · Accepted Answer

To calculate equivalent units for materials using weighted average, we need to add the total number of units completed during the period (including beginning and ending inventory) and multiply it by the percentage of materials added to these units. 
In this case,
Equivalent units for beginning inventory = 1,000 x 70% = 700
Equivalent units for units started and completed during the period = 5,000 x 100% = 5,000
Equivalent units for ending inventory = 2,000 x 60% = 1,200
Total equivalent units = 700 + 5,000 + 1,200 = 6,900
Therefore, the answer is 105 units (rounded to the nearest whole number).

Figure 6-19 Mountainside Industries Manufactures Specialized Plastic Boxes in Two Processes: Molding