The Cutting Department of Sonoras Textiles has the following

The Cutting Department of Sonora’s Textiles has the following information about production and costs for the month of July: Beginning work in process, 7,000 units that are 100 percent complete as to materials and 43 percent complete as to conversion costs. 7,800 units transferred out. Ending work in process, 4,100 units 100 percent complete as to materials and 57 percent complete for conversion.

Using the weighted-average method, compute the number of equivalent units of production for materials and conversion for the month of July.

	Equivalent Units Physical Units Direct Materials Conversion Units Completed Ending Inventory Total 0

Solution

Equivalent Units Physical Units Direct Materials Conversion Units Completed 7800 7800 7800 Ending Inventory 4100 4100 2337 (4100*57%) Total 11900 11900 10137