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At the start of production, Small Wonder Enterprises adds all the raw material that will be need for production. The following information is available for April's production.
Beginning Work in Process Inventory (45% as to conversion) 2,450
unitsStarted this period 56,000
unitsEnding Work in Process Inventory (40% as to conversion) 18,200
unitsBeginning Work in Process Inventory Costs: Material $32,000
Conversion 74,000
Current Period Costs: Material $ 298,243
Conversion 89,979
Question 1: What are the equivalent units for material using the weighted average method?
a. 60,043
b. 18,200
c. 47,530
d. 58,450
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