During March, the production department of a process operations system completed

Question

During March, the production department of a process operations system completed and transferred to finished goods 19,000 units that were in process at the beginning of March and 170,000 units that were started and completed in March. March's beginning inventory units were 100% complete with respect to materials and 61% complete with respect to conversion. At the end of March, 36,000 additional units were in process in the production department and were 100% complete with respect to materials and 22% complete with respect to conversion. Compute the number of equivalent units with respect to both materials and conversion respectively for March using the weighted-average method. 189,000; 177,920. 196,920; 196,920. 225,000; 225,000. 206,000; 185,330. 225,000; 196,920.

Explanation / Answer

Answer will be 206,000:185,330

Units % of Completion Equivalent units Material Units introduced and transferred to Finished goods 170000 100% 170000 Ending Inventory 36000 100% 36000 206000 Conversion Beginning Inventory 19000 39% 7410 Units introduced and transferred to Finished goods 170000 100% 170000 Ending Inventory 36000 22% 7920 185330

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