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The following data apply to Zilch Ltd in its mixing department for the month of April. All material is introduced at the start of the

The following data apply to Zilch Ltd in its mixing department for the month of April. All material is introduced at the start of the process and conversion occurs evenly through the process. Spoilage occurred at the mid point in the process.

Units% of Completion
Work in process 1 April10 00020%
Units commenced80 000
Units completed65 000
Units spoilt10 000
Work in process 30 April15 00033.3 %

Using the weighted average method, what are the equivalent units for conversion?

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