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Barge Incorporated had beginning inventory for the month of 3 , 6 0 0 units that were 6 5 % complete with respect to materials.

Barge Incorporated had beginning inventory for the month of 3,600 units that were 65% complete with respect to materials. During the month, 60,000 units were completed and transferred out. Ending inventory contained 6,000 units that were 40% complete with respect to materials. The weighted average equivalent units of production for materials for the month would be:
50.300
50,000
49,500
62.400
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