If there was no beginning work in process and no ending work in process under the weighted-average process costing method,the number of equivalent units for direct materials,if direct materials were added at the start of the process,would be ________.
A) more than the units started or transferred in during the period
B) equal to the units completed during the period
C) less than the units completed during the period
D) equal to total of units started and units completed during the period

Question

Quizplus · Accepted Answer

Under the weighted-average process costing method, the equivalent units for direct materials are calculated by adding the units completed during the period to the equivalent units of partially completed units at the end of the period. Since there is no beginning work in process and no ending work in process, the number of equivalent units for direct materials would be equal to the units completed during the period. Therefore, the correct answer is B, "equal to the units completed during the period."

If There Was No Beginning Work in Process and No