Reference no: EM132589677

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