A production department's output for the most recent month consisted of 8,000 units completed and transferred to the next stage of production and 5,000 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. a. 6,500 units. b. 9,000 units. c. 13,000 units. d. 5,500 units. e. 10,500 units.

e. 10,500 units.

Explanation:

the equivalent units of production - direct materials

Note : Units in ending Work in Process inventory were 50% complete with respect to direct materials

units in ending Work in Process inventory (5,000×50%)                = 2,500

units completed and transferred to the next stage (8,000×100%  = 8,000

Total                                                                                                    = 10,500

the equivalent units of production - conversion costs

Note : Units in ending Work in Process inventory were 50% complete with respect to conversion costs

units in ending Work in Process inventory (5,000×50%)                = 2,500

units completed and transferred to the next stage (8,000×100%  = 8,000

Total                                                                                                    = 10,500

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