a production departments output for the most recent month consisted of 9,600 units completed and transferred…

a production departments output for the most recent month consisted of 9,600 units completed and transferred to the next stage of production and 6,600 units in ending work - in - process inventory. the units in ending work - in - process inventory were 50% complete with respect to both direct materials and conversion costs. calculate the equivalent units of production for the month, assuming the company uses the weighted average method. multiple choice 8,100 units. 11,400 units. 16,200 units. 6,300 units. 12,900 units.

a production departments output for the most recent month consisted of 9,600 units completed and transferred to the next stage of production and 6,600 units in ending work - in - process inventory. the units in ending work - in - process inventory were 50% complete with respect to both direct materials and conversion costs. calculate the equivalent units of production for the month, assuming the company uses the weighted average method. multiple choice 8,100 units. 11,400 units. 16,200 units. 6,300 units. 12,900 units.

Answer

Explanation:

Step1: Calculate equivalent units of completed and transferred - out units

The completed and transferred - out units are 9,600 units. Since they are 100% complete, the equivalent units for these are 9,600 units.

Step2: Calculate equivalent units of ending work - in - process inventory

The ending work - in - process inventory is 6,600 units and is 50% complete. So the equivalent units for ending work - in - process inventory are $6600\times0.5 = 3300$ units.

Step3: Calculate total equivalent units

The total equivalent units of production is the sum of equivalent units of completed and transferred - out units and equivalent units of ending work - in - process inventory. So, $9600 + 3300=12900$ units.

Answer:

12,900 units