Thayn Company produces an arthritis medication that passes through two departments: mixing and tableting. Thayn uses the weighted average method. Data for February for mixing are as follows: BWIP was zero; EWIP had 36,000 units, 50% complete; and 450,000 units were started. Tabletings data for February are as follows: BWIP was 26,000 units, 20% complete; and 12,000 units were in EWIP, 40% complete.

Required:

1. For Mixing, calculate the (a) number of units transferred to Tableting, and (b) equivalent units of production.

a. Units transferred to Tableting	units
b. Equivalent units of production	units

2. For Tableting, calculate the number of units transferred out to Finished Goods. _____ units

3. Conceptual Connection: Suppose that the units in the mixing department are measured in ounces, while the units in Tableting are measured in bottles of 100 tablets, with a total weight of eight ounces (excluding the bottle).

Now, repeat Requirement 2 using this approach.

Units transferred out ____ units