Determine the equivalent units of production


Homework: Process Costing using Weighted Average

Timberline Associates uses the weighted-average method in its process costing system. The following data are for the first processing department for a recent month:

Work in process, beginning:

Units in process........................................................ 2,400
Percent complete with respect to materials.............. 75%
Percent complete with respect to conversion ........... 50%
Costs in the beginning inventory:
Materials cost ........................................................... $8,400
Conversion cost........................................................ $7,200
Units started into production during the month........... 20,800
Units completed and transferred out ........................... 22,200
Costs added to production during the month:
Materials cost ........................................................... $97,400
Conversion cost........................................................ $129,600
Work in process, ending:
Units in process........................................................ 1,000
Percent complete with respect to materials.............. 80%
Percent complete with respect to conversion ........... 60%

Required:

• Determine the equivalent units of production.
• Determine the costs per equivalent unit.
• Determine the cost of ending work in process inventory.
• Determine the cost of the units transferred to the next department.

Format your homework according to the give formatting requirements:

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Financial Accounting: Determine the equivalent units of production
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