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# Hall Corporation equivalent units for materials 4-2

Question 2:

Hall Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:
Beginning work in process inventory:
Units in beginning work in process inventory 500
Materials costs \$7,600
Conversion costs \$2,700
Percent complete with respect to materials 55%
Percent complete with respect to conversion 45%
Units started into production during the month 6,500
Units transferred to the next department during the month 6,300
Materials costs added during the month \$105,000
Conversion costs added during the month \$127,000
Ending work in process inventory:
Units in ending work in process inventory 900
Percent complete with respect to materials 45%
Percent complete with respect to conversion 20%

What are equivalent units for materials the for the month in the first processing department?

6,150

6,705

7,930

7,430

#### Solution Preview

Hall Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:
Units in beginning work in process inventory 500
Materials costs \$7,600 ...

#### Solution Summary

This solution is comprised of a detailed explanation to answer what are equivalent units for materials the for the month in the first processing department.

\$2.19