Weighted Average Method, Equivalent Units Goforth Company produces a product whe

Question

Weighted Average Method, Equivalent Units

Goforth Company produces a product where all manufacturing inputs are applied uniformly. Goforth produced the following physical flow schedule for April:

Prepare a schedule of equivalent units using the weighted average method.

Units to account for: Units in BWIP (40% complete) 180,000 Units started 420,000    Total units to account for 600,000 Units accounted for: Units completed: From BWIP 180,000 Started and completed 324,000 504,000 Units, EWIP (75% complete) 96,000 600,000

Explanation / Answer

schedule of equivalent unit Weighted average method Units completed 504000 Units in ending work in process x fraction complete 72000    [96000*.75] Equivalent units of output 576000

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