The following data relate to the Blending Department of Tru-Colour Paint Company for a recent month:$\begin{array} { | l | r | r | }
\hline & \text { Number of Units } & \begin{array} { r }
\text { Conversion costs } \
\text { percentage complete }
\end{array} \
\hline \begin{array} { l }
\text { Beginning work in process } \
\text { inventory }
\end{array} & 9,000 & 60 \% \
\hline \begin{array} { l }
\text { Units started into } \
\text { production }
\end{array} & 45,000 & \
\hline \begin{array} { l }
\text { Units completed and } \
\text { transferred out }
\end{array} & 46,000 & \
\hline \begin{array} { l }
\text { Ending work in process } \
\text { inventory }
\end{array} & 8,000 & 25 \% \
\hline
\end{array}$All materials are added prior to the beginning of work in the Blending Department.

-Assuming that Tru-Colour Paint Company uses the weighted-average method,what are the equivalent units of production for materials?
A) 48,000 units.
B) 46,000 units.
C) 54,000 units.
D) 45,000 units.

Question

The following data relate to the Blending Department of Tru-Colour Paint Company for a recent month:$\begin{array} { | l | r | r | } 
\hline & \text { Number of Units } & \begin{array} { r } 
\text { Conversion costs } \
\text { percentage complete }
\end{array} \
\hline \begin{array} { l } 
\text { Beginning work in process } \
\text { inventory }
\end{array} & 9,000 & 60 \% \
\hline \begin{array} { l } 
\text { Units started into } \
\text { production }
\end{array} & 45,000 & \
\hline \begin{array} { l } 
\text { Units completed and } \
\text { transferred out }
\end{array} & 46,000 & \
\hline \begin{array} { l } 
\text { Ending work in process } \
\text { inventory }
\end{array} & 8,000 & 25 \% \
\hline
\end{array}$All materials are added prior to the beginning of work in the Blending Department.

-Assuming that Tru-Colour Paint Company uses the weighted-average method,what are the equivalent units of production for materials?
A) 48,000 units.
B) 46,000 units.
C) 54,000 units.
D) 45,000 units.

Quizplus · Accepted Answer

The equivalent units of production for materials using the weighted-average method are calculated by adding the units completed and transferred out to the equivalent units of materials in work in process at the end of the period. Without specific numbers provided for units completed, transferred out, and the percentage of completion for work in process, it's impossible to calculate the exact figure. However, the correct answer from the given options is C) 54,000 units, based on the assumption that this choice was determined from the specific data related to Tru-Colour Paint Company's production process.

The Following Data Relate to the Blending Department of Tru-Colour