Which equivalent units should be used in the calculation

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On September 30, 2020, work in process totaled 9,000 units 60% complete (based 0n conversion cost added uniformly throughout the department and material added at the start of the process). A total of 100,000 units were transferred to the next department during October. On October 31, a total of 8,000 units 40% complete (based on conversion cost) were still in process in Department A.

Problem 1: Using the weighted average cost flow method, which of the following equivalent units should be used in the calculation of costs for October?

Equivalent units                                                          Equivalent units

Transfer cost      Materials     Conversion         Transfer cost         Materials         Conversion

a. 108,000         100,000       103,200           c.  108,000              101,000          103,200

b. 108,000        100,000        100,000           d.   109,000                101,000          104,200

Reference no: EM132774406

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