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# Equivalent units of production

I have posted 2 multiple choice problems I need help with...

A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 10,000 units were started into production in January; and there were 4,000 units that were 40% complete in the ending work in process inventory at the end of January. The weighted average method is used.
31. What were the equivalent units of production for materials for the month of January?
A) 7,600 equivalent units
B) 14,000 equivalent units
C) 10,000 equivalent units
D) 4,000 equivalent units

32. What were the equivalent units of production for conversion costs for the month of January?
A) 7,600 equivalent units
B) 14,000 equivalent units
C) 10,000 equivalent units
D) 11,600 equivalent units

#### Solution Preview

A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 10,000 units were started into production in January; and there were 4,000 ...

#### Solution Summary

The solution explains how to calculate the equivalent units of production.

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