Question

During April, the first production department of a process manufacturing system completed its work on 350,000 units of a product and transferred them to the next department. Of these transferred units, 70,000 were in process in the production department at the beginning of April and 280,000 were started and completed in April. April's beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of April, 92,000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion.

Compute the number of equivalent units with respect to both materials used and conversion used in the first production department for April using the weighted-average method.

Answer 1

Answer
Computation of number of equivalent units with respect to materials used in the first production department for April using the weighted-average method
Particulars	Units	% Materials	EUP - Materials (Units x % completion)
Units completed and transferred	3,50,000	100%	3,50,000
Ending work in process	92,000	85%	78,200
Total	4,42,000		4,28,200
Computation of number of equivalent units with respect to conversion used in the first production department for April using the weighted-average method
Particulars	Units	% Conversion	EUP - Conversion (Units x % completion)
Units completed and transferred	3,50,000	100%	3,50,000
Ending work in process	92,000	35%	32,200
Total	4,42,000		3,82,200
Please Like !!!