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Weighted Average Method, Equivalent Units Bukavu Company produces a product where all manufacturing inputs are applied uniformly. Bukavu produced the following physical flow schedule for

Weighted Average Method, Equivalent Units

Bukavu Company produces a product where all manufacturing inputs are applied uniformly. Bukavu produced the following physical flow schedule for April:

Line Item Description Units
Units to account for:
Units in BWIP (40% complete) 230,000
Units started 620,000
Total units to account for 850,000
Units accounted for:
Units completed:
From BWIP 230,000
Started and completed 483,600
Total 713,600
Units, EWIP (65% complete) 136,400
Total units accounted for 850,000

Required:

Prepare a schedule of equivalent units using the weighted average method.

Line Item Description Units
Units completed fill in the blank 1 of 3
Units in ending work in process x fraction complete: fill in the blank 2 of 3
Equivalent units of output fill in the blank 3 of 3

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