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A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process.For the month of January, there were no units in the beginning Work in Process inventory; 10,000 units were started into production in January; and there were 4,000 units that were 60% complete in the ending Work in Process inventory at the end of January.The weighted-average method is used.
-What were the equivalent units of production for materials for the month of January?
A)8,400 equivalent units
B)14,000 equivalent units
C)10,000 equivalent units
D)4,000 equivalent units

Question

Use the following information for questions 
A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process.For the month of January, there were no units in the beginning Work in Process inventory; 10,000 units were started into production in January; and there were 4,000 units that were 60% complete in the ending Work in Process inventory at the end of January.The weighted-average method is used.
-What were the equivalent units of production for materials for the month of January?
A)8,400 equivalent units
B)14,000 equivalent units
C)10,000 equivalent units
D)4,000 equivalent units

Quizplus · Accepted Answer

Since raw materials are added at the beginning of the process, the equivalent units for materials would be the same as the number of units started into production, which is 10,000 units.

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