Question

Mccabe Corporation uses the weighted-average method in its process costing. The following data pertain to its Assembly Department for September. Percent Complete Units Materials Conversion Work in process, September 1 2,700 55 % 10 % Units started into production during September 10,100 Units completed during September and transferred to the next department 9,200 Work in process, September 30 3,600 75 % 25 % Required: Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for September using the weighted-average method.

Answer 1

11,900 units and 9,900 units

Step-by-step explanation:

The computation of the equivalent units of production is shown below:

For Material cost

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

= 9,200 units × 100% + 3,600 units × 75%

= 9,200 units + 2,700 units

= 11,900 units

For Conversion cost

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

= 9,200 units × 100% + 3,600 units × 25%

= 9,200 units + 900 units

= 9,900 units