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JYD Corporation uses the process costing system. The following data are available from the books of Department 2.
Units
Work in process, beg. (40% completed) 10,000
Units received 40,000
Units completed and transferred 40,000
Work in process end ( 90% completed) ?
Normal lost 2,000
Abnormal lost 3,000
Assume that the materials are added after the inspection point, the inspect ion takes place when the units are 80% completed.
Problem 1: Using weighted average method, the EUP for materials is:
a. 60,000
b. 45,000
c. 58,000
d. 40,000
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