Question

Department B had a beginning inventory of 2,400 units, 25% completed; an ending inventory of 2,700 units, 2/3 completed, and received 4,900 units during the period from Department A. What was the equivalent unit production of Department B, assuming weighted-average process costing? 4,900 units. 4,000 units. 6,700 units. 6,400 units.

Answer 1

6,400 units.

Step-by-step explanation:

Beginning inventory 2,400

started during the period 4,900

(transferred in from department A)

Ending Inventory (2,700)

Units completed 4,600

Equivalent units

completed units + ending inventory portion of completion

4,600 + 2,700 x 2/3 = 6,400

With weithed average method, we don't do the difference between portion of beginnign inventory completed and portion unfinished, we only do it with FIFO