The weighted-average process-costing method calculates the equivalent units by ________.
A) considering only the work done during the current period
B) the units started during the current period minus the units in ending inventory
C) the units started during the current period plus the units in ending inventory
D) the equivalent units completed during the current period plus the equivalent units in ending inventory

Question

Quizplus · Accepted Answer

The weighted-average method considers both the units completed during the current period and the equivalent units in ending inventory, giving a more accurate measure of the output achieved during the period. Therefore, the equivalent units are calculated by adding the equivalent units completed during the current period to the equivalent units in ending inventory.

The Weighted-Average Process-Costing Method Calculates the Equivalent Units by ________