During a period, Department A finished and transferred 60,000 units to Departmen

Question

During a period, Department A finished and transferred 60,000 units to Department B. Of the 60,000 units, 23,000 were 1/5 complete with respect to direct labor at the beginning of the period and 37,000 were started and completed during the period. Also, during the period, 20,000 units were started but brought only to a stage of being 3/5 completed. Using the Weighted Average inventory valuation method, the number of equivalent units of labor added by the end of the period was:

Explanation / Answer

60,000 + 20,000*3/5 = 72,000

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