Equivalent units for labor and overhead
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Question 3:
(Appendix 4A) Activities in the Sargent Company's Assembly Department for the month of March follow:
Units Materials Percent Complete with Respect to Labor & Overhead
Work-in-process inventory, March 1 6,600 65% 30%
Started into production during March 55,000
Work-in-process inventory, March 31 4,600 40% 25%
The equivalent units for labor and overhead for March, using the weighted-average method, would be:
63,970
58,150
68,150
55,000
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The solution explains how to calculate the equivalent units for labor and overhead under the weighted average method
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