Question
(E) Company costing system utilizes the weighted-average method. It also has two cost categories, direct materials and conversion costs. Each product must pass through Department
(E) Company costing system utilizes the weighted-average method. It also has two cost categories, direct materials and conversion costs. Each product must pass through Department A and Department B. In Department B, direct materials are added when the production is 80% complete. Conversion costs are allocated evenly throughout production.
Data for Department B for January 2021 are: | ||
| Work in process, beginning inventory, 15% converted | 200 units |
| Units started during January | 825 units |
| Work in process, ending inventory, 35% converted | 280 units |
What is the total equivalent units of direct materials?
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