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23 August, 19:11

Department B had a beginning inventory of 4,900 units, 1/4 completed; an ending inventory of 4,800 units, 2/3 completed, and received 2,400 units during the period from Department A. What were the equivalent units of production of Department B, assuming weighted-average process costing?

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  1. 23 August, 19:27
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    5,700 equivalent units

    Explanation:

    Department B beginning inventory 4,900 units

    Less an ending inventory of (4,800 units)

    Balance 100 units

    Hence;

    Received 2,400 units during the period from Department A + 100 remained units from beginning and ending inventory of Department B = 2,500 units

    2,500 + (4,800 * 2/3) =

    =2,500+3,200

    =5,700 equivalent units

    Therefore the equivalent units of production of Department B, assuming weighted-average process costing will be

    5,700 equivalent units
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