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Beginning work-in-process for the month contained 4,000 units that were 20% complete. During the month, 50,000 units were completed and transferred-out. Ending work-in-process contained 3,000

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Beginning work-in-process for the month contained 4,000 units that were 20% complete. During the month, 50,000 units were completed and transferred-out. Ending work-in-process contained 3,000 units, 80% complete. The weighted average equivalent units of production for the month would be: 53,000 2,400 52,400 53,200

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