Mccabe Corporation uses the weighted-average method in its process costing. The

Question

Mccabe Corporation uses the weighted-average method in its process costing. The following data pertain to its Assembly Department for September. Percent Complete Units Materials Conversion Work in process, September 1 Units started into production during September Units completed during September and transferred to 1,400 55% 8,800 the next department Work in process, September 30 7,909 2,300 75 % 25% Required Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for September using the weighted-average method. Materials Conversion Equivalent units of production

Explanation / Answer

Equivalent Units Units Direct Materials Conversion Costs Units completed 7900 100% 7900 7900% 27000 Units in ending work in process 2300 75% 1725 25% 575 Equivalent units of production 9625 27575

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