Assume the following: WIP, beginning 2 comma 500 units (100% complete as to direct materials, 50 % complete as to conversion costs) Started 10 comma 500 units during the period Total spoilage is 700 with normal spoilage is calculated to be 550 units Completed and transferred out during the period 6 comma 000 units WIP, ending 6 comma 300 units (100% complete as to direct materials, 60 % complete as to conversion costs) Spoiled units 700 and inspection happens when the process is 20 % complete All materials are added at the start of the process Under the weighted average method, would would be the equivalent units of work done for the period? A. 9 comma 920 B. 10 comma 190 C. 6 comma 000 D. 6 comma 300

B. 10 comma 190

Or none of the given

Explanation:

Particulars Units % of Completion Equivalent Units

Materials Conversion Materials Conversion

Transferred 6000 100 100 6000 6000

+Ending WIP 6300 100 60 6300 3780

+Normal Spoilage 550 100 60 550 330

+Abnormal

Spoilage 150 100 60 150 90

Total 13000 10200

As we see the total weighted Equivalent units for materials are 13000

and for conversion are 10200. So the correct choice would be 10190 that is choice B which the nearest answer of the choices given to the answer calculated.

Under weighted method the Transferred out units are added to the ending work in process and the normal and abnormal spoilage is also added to find the equivalent units of production.

The other answer would be none of the given choices if exact figures are to be matched.