At the beginning of the month, the Painting Department of Skye Manufacturing had

Question

At the beginning of the month, the Painting Department of Skye Manufacturing had 36,000 units in inventory, 80% complete as to materials, and 20% complete as to conversion. During the month the department started 131,000 units and transferred 144,000 units to the next manufacturing department. At the end of the month, the department had 23,000 units in inventory, 30% complete as to materials and 10% complete as to conversion. If Skye Manufacturing uses the weighted average method of process costing, compute the equivalent units for materials and conversion respectively for the Painting Department.

Explanation / Answer

Materials Conversion Units transferred 144000 144000 Ending work in Process inventory 6900 2300 Equivalent units 150900 146300

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