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weight average method only 6. Willow Company manufactures goods in three departments: Mixing, Baking, and Packaging. In the Baking department, 40% of direct materials are

weight average method only
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6. Willow Company manufactures goods in three departments: Mixing, Baking, and Packaging. In the Baking department, 40% of direct materials are added at the beginning of the process, and the rest are added halfway through the process. Conversion costs are incurred evenly throughout the process. Beginning work-in-process inventory for Baking was 30% complete, and ending work-in-process inventory was 25% complete. Units worked on were as follows: Completed and transferred out: From beginning work-in-process inventory 200 Started during the period 800+ Normal spoilage 80 CHAbnormal spoilage Ending work-in-process inventory 300 1385 Calculate equivalent units for each applicable cost, using first the weighted average method, then the FIFO method. 1000 1385

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