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Vintage Baskets had the following department data:Work in process, physical units, August - 18,000Completed and transferred out physical units - 69,000Work in process, physical units, August - 316,000Materials are added at the beginning of the process. Conversion costs are added evenly throughout the process. The incomplete units are 30% completed as to conversion costs. What is the total number of equivalent units for conversion costs during April using the weighted-average method?

1 Answer

4 votes

Answer:

163,800 units

Step-by-step explanation:

The computation of the total number of equivalent units for conversion costs is shown below:

= Units completed and transferred out physical units × completion percentage + ending work in process units × completion percentage

= 69,000 units × 100% + 316,000 units × 30%

= 69,000 units + 94,800 units

= 163,800 units

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