Vintage baskets had the following department data: work in process, physical units, august 1 8,000 completed and transferred out physical units 69,000 work in process, physical units, august 31 6,000 materials are added at the beginning of the process. conversion costs are added evenly throughout the process. the incomplete units are 40% completed as to conversion costs. what is the total number of equivalent units for materials during august using the weighted-average method?

Equivalent units in the month of August using weighted average = 67,000

Explanation:

Using the weighted average method we have,

Opening equivalent units for material = 8,000 as materials are added in the beginning of the process.

Completed and transferred = 69,000

Out of which 8,000 were from opening

Therefore equivalent units = 69,000 - 8,000 = 61,000

Closing inventory = 6,000 again this will also be 100 % complete for materials as the material is added in beginning.

Total equivalent units in the month of August using weighted average = 61,000 + 6,000 = 67,000

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