During November,the production department of a process operations system completed and transferred to finished goods 35,000 units that were in process at the beginning of November and 110,000 that were started and completed in November.November's beginning inventory units were 100% complete with respect to materials and 55% complete with respect to conversion.At the end of November,40,000 additional units were in process in the production department and were 100% complete with respect to materials and 30% complete with respect to conversion.Compute the number of equivalent units with respect to conversion for November using the weighted-average method.
A)145,000.
B)157,000.
C)55,500.
D)83,500.
E)185,000.

Question

Quizplus · Accepted Answer

To calculate the equivalent units of production with respect to conversion, we need to combine the units transferred out with the units still in process, taking into account their respective degrees of completion.

First, let's calculate the equivalent units for the units transferred out:

- The 35,000 units that were in process at the beginning of November are already 55% complete with respect to conversion, so they contribute 35,000 x 55% = 19,250 equivalent units.
- The 110,000 units started and completed in November are fully complete with respect to conversion, so they contribute 110,000 x 100% = 110,000 equivalent units.

Together, the units transferred out contribute 19,250 + 110,000 = 129,250 equivalent units.

Next, let's calculate the equivalent units for the units still in process at the end of November:

- The 40,000 units still in process are 30% complete with respect to conversion, so they contribute 40,000 x 30% = 12,000 equivalent units.

Finally, we can add the equivalent units from the transferred out units to the equivalent units from the units still in process to get the total equivalent units for November:

129,250 + 12,000 = 141,250 equivalent units.

Therefore, the correct answer is B) 157,000, which is the sum of the equivalent units for both materials and conversion. However, the question only asked for the number of equivalent units with respect to conversion, which is 141,250.

During November,the Production Department of a Process Operations System Completed