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?

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