Which of the following represents the production units used to calculate equivalent units under the weighted average method?
A) Work to date on ending work in process + units started and completed.
B) All units completed + work to date on ending work in process.
C) Work to complete beginning work in process + work to date on ending work in process.
D) Work to complete beginning work in process + units completed - work done on ending work in process.

Question

Quizplus · Accepted Answer

Under the weighted average method, equivalent units are calculated by adding together the units that have been completed during the period with the portion of work done on units that are still in process at the end of the period (work to date on ending work in process). Therefore, the answer is B, which is "All units completed + work to date on ending work in process."

Which of the Following Represents the Production Units Used to Calculate