(Appendix 4A) Details of the manufacturing activity in Amy Corporation's Assembly Department for the month of December is given below:
All materials are added at the beginning of processing in the Assembly Department.
-The equivalent units for labor and overhead for the month,using the weighted-average method,is:
A) 162,000
B) 80,000
C) 81,000
D) 74,000

Question

(Appendix 4A) Details of the manufacturing activity in Amy Corporation's Assembly Department for the month of December is given below:
  All materials are added at the beginning of processing in the Assembly Department.
-The equivalent units for labor and overhead for the month,using the weighted-average method,is:
A) 162,000 
B) 80,000 
C) 81,000 
D) 74,000

Quizplus · Accepted Answer

Weighted-average method
Units completed and transferred out = Units in beginning work in process inventory + Units started into production or transferred in - Units in ending work in process inventory
Units completed and transferred out = 10,000 + 80,000 - 15,000 = 75,000
Weighted-average method equivalent units of production
 11ea7761_18c3_5983_81a5_c37ab039719a_TB2580_00

(Appendix 4A) Details of the Manufacturing Activity in Amy Corporation's