Compute equivalent units of material and cost per equivalent unit

when there are normal losses. (Obj. 2). Kay Company adds materials

at the start of production in the Forming Department. Data related

to production in September 19X9 are as follows:

Units

24,000

80,000

82,000

4,000

18,000

Work in process on September 1

Started in September

Completed and transferred out in September

Normal spoilage

Work in process on September 30

Materials in beginning work in process inventory, $48,500

Cost of materials added during month, $160,500

Assuming the average cost method is used, compute the equivalent

units of materials for September.

LO.1