Stellar corporation uses the weighted-average method in its

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Stellar Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below.

  • Work in process, beginning:
  • Units in beginning work-in-process inventory 400
  • Materials costs $6,900
  • Conversion costs $2,500
  • Percent complete for materials 80%
  • Percent complete for conversion 15%
  • Units started into production during the month 6,000
  • Units transferred to the next department during the month 5,600
  • Materials costs added during the month $112,500
  • Conversion costs added during the month $210,300
  • Ending work in process:
  • Units in ending work-in-process inventory 800
  • Percentage complete for materials 70%
  • Percentage complete for conversion 30%

Required: Calculate the equivalent units for materials for the month in the first processing department.

Reference no: EM13574284

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