Information about units processed and processing costs incurred during a recent month in the Blending Department of a manufacturing company follow:
Number of Units
Conversion Costs (Percent Completion)
Beginning work in process inventory
Units started into production
Units completed and transferred out
Ending work in process inventory
11,000
120,000
114,000
17,000
35%
30%
The beginning work in process inventory included $11,000 of conversion cost and $12,000 in material costs. During the month, the Department incurred an
additional $290,000 in conversion costs and $143,000 in material costs. All materials are added at the beginning of production in each department.
If the company uses the weighted-average cost method, what are the equivalent units of production for conversion costs for the Blending Department for the
month?
Multiple Choice
114,000 units.
119,100 units.
