Reference no: EM132774406
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