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8 February, 11:06

The ALG Manufacturing Company has gathered the following information for the month of September: • 6,000 units in the beginning Work-in-Process Inventory (75% complete as to materials, 1/3 complete with respect to the conversion costs) • 60,000 units were started into production• 50,000 units were completed and transferred to the next department• The ending Work-in-Process Inventory is complete as to materials but only 3/8 complete with respect to conversion costs. What are the equivalent units of production (EUP) for the conversion costs in the month of September assuming ALG uses weighted-average process costing? A. 64,500B. 56,000C. 61,500D. 54,000

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  1. 8 February, 14:12
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    B. 56,000

    Explanation:

    6000 beginning

    60000 started

    -50000 complete and transferred

    16,000 ending

    Complete and trasfers 50,000

    Ending WIP 16,000 x 3/8 = 6,000

    Total Equvalent units 56,000

    Under the weighted average, equivalent units of production are a figure of the units completed and transferred and ending WIP
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