1)

Pinto Products makes suspension components for a large car manufacturer. In its Assembly Department for the month of September, the following information regarding its suspension systems is available:

Percent Complete

# of units Direct Materials Conversion

WIP, Sep 1 5,000 65% 30%

Started into production 65,000

WIP, Sep 30 3,000 35% 25%

Calculate the equivalent units of production for direct materials using the weighted-average method. (10 marks)