Handy Products Company manufactures a product that goes through three processing departments. Information relating to activity in the first department during October is given below:

The department started 195,000 units into production during the month and transferred 205,000 completed units to the next department.

Required:
Compute the equivalent units of production for the first department for October, assuming that the company uses the weighted-average method of accounting for units and costs.

Transcribed Image Text:

Work in process, October 1...... Work in process, October 31..... Units 25,000 15,000 Percentage Completed Materials Conversion 90% 60% 100% 50%