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Computation of Equivalent Units: Weighted Average Method

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Percent Completed
Units Materials Conversion
Work in process, October 1 46,000 85% 55%
Work in process, October 31 31,000 69% 53%

The department started 397,000 units into production during the month and transferred 412,000 completed units to the next department.


Compute the equivalent units of production for October assuming that the company uses the weighted-average method of accounting for units and costs.

Materials Conversion
Equivalent units of production ? ?

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Solution Preview

In the weighted average method

Equivalent units = Units ...

Solution Summary

Solution provides steps necessary to compute equivalent units using the weighted average method.