Question

The CJ Company reported that during the last month 50,000 units were completed and transferred out, and 3,600 units were in ending work in process. If the ending work in process inventory was 75% complete as to direct materials and 25% complete as to conversion costs, how much would the equivalent units of production be for the direct materials for the last month

Answer 1

52,700 units

Step-by-step explanation:

The data allows us to use the Weighted Average Method only

equivalent units of production

direct materials = 50,000 x 100 % + 3,600 x 75% = 52,700 units

Therefore,

the equivalent units of production for direct materials would be 52,700 units