Nygaard 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 |
600 |
70% |
45% |
| Units started into production during September |
9,500 |
|
|
| Units completed during September and transferred to the next department |
8,500 |
|
|
| Work in process, September 30 |
1,600 |
60% |
30% |
|
| 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 |
|
|