Assuming that the company uses the weighted-average method

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Zippy Company has a process costing system. Information about units processed and processing costs incurred during a recent month in the Refining Department follow:

  • number of units % completion
  • Beginning work in process inventory 12,000 25%
  • Units started into production 100,000
  • Units completed and transferred out 94,000
  • Ending work in process inventory 18,000 35%

The beginning work in process inventory had $10,946 of processing cost attached to it at the beginning of the month. During the month, the Department incurred an additional $289,954 in processing cost.

Assuming that the company uses the weighted-average method, what are the equivalent units for processing costs for the Department for the month?

Reference no: EM13600299

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