In: Accounting
During the period, the mixing department completed 500 units and transferred then out to the baking department. at the end of the period there were 4000.00 units that are 40% complete as to direct material in the mixing department. the equivalent units of production for direct materials equal
Equivalent units for material = 2,100 units
Working
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Statement of Equivalent Units(Weighted average) | |||||||
Material | |||||||
Units | Complete % | Equivalent units | |||||
Transferred out | 500 | 100% | 500 | ||||
Ending WIP | 4,000 | 40% | 1,600 | ||||
Total | 4,500 | Total | 2,100 |