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Patrice Company employs process costing and uses the weighted-average method to cost its inventory. Raw materials are added at the beginning of the process. At the beginning of the period, the company had 660 units in its work in process inventory. Of that amount, 54% was complete with respect to conversion costs. In addition, the company started another 1,060 units during the period. Ignore transferred-in costs.
Problem 1: If Patrice finished and transferred out 1,010 units to finished goods, how many units were in ending inventory?
Problem 2: What are the equivalent units of production for materials and conversion costs, assuming that the ending inventory is 48% complete as to conversion cost?
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