Computation of Equivalent Units—Weighted-Average Method (L02)

Clonex Labs, Inc., uses a process costing system. The following data are available for one department for October:

Work in process, October 1 30,000 Work in process, October 31 1 5,000 Percent Completed Materials 65%
80%
Conversion 30%
40%.

The department started 175,000 units into production during the month and transferred 190,000 completed units to the next department.
Required:
Compute the equivalent units of production for October assuming that the company uses the weightedaverage method of accounting for units and costs.AppendixLO1