Hi, I don't know if you can help me with the problem below about Cost Accounting: Exercise 6.22 Weighted Average Method, Equivalent Units, Unit Cost, Multiple Departments Fordman Company has a product that passes through two processes: Grinding and Polishing. During December, the Grinding Department transferred 20,000 units to the Polishing Department. The cost of the units transferred into the second department was $40,000. Direct materials are added uniformly in the second process. Units are measured the same way in both departments. The second department (Polishing) had the following physical flow schedule for December: Units, BWIP 4000(40%) Units started ? Units, EWIP 8000(50%) Units completed ? Costs in beginning work in process for the Polishing Department were direct materials, $5,000; conversion costs, $6,000; and transferred in, $8,000. Costs added during the month: direct materials, $32,000; conversion costs, $50,000; and transferred in, $40,000. I get confused when compute teh Equivalent Units, why DM in EWIP is 8000*50%, not 8000*100%, an why Transferred in is 8000*100%? Thank you for your help! Sincerely Yun