Question

Assembly department of Zahra Technologies had 100 units as work in process at the beginning of the month. These units were 50% complete. It has 200 units which are 25% complete at the end of the month. During the month, it completed and transferred 500 units. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Zahra uses weighted-average process-costing method.

Required:
Calculate the total equivalent units in ending inventory for assignment of conversion costs?

Answer 1

50 units

Step-by-step explanation:

Particulars Physical units % Conversion EUP-Conversion

Ending Work-in-Process 200 25% 50 (200*25%)

Equivalent unit of production 200 50

So, the total equivalent units in ending inventory for assignment of conversion costs is 50 units.