Weighted-average method, spoilage, equivalent units. (CMA, adapted) Consider the following data for November 2017 from MacLean Manufacturing Company, which makes silk pennants and uses a process-costing system. All direct materials are added at the beginning of the process and conversion costs are added evenly during the process. Spoilage is detected upon inspection at the completion of the process. Spoiled units are disposed of at zero net disposal value MacLean Manufacturing Company uses the weighted-average method of process costing
Physical Units Direct Materials
Pennants
Work in process, November 1 1,350 $ 966
Started in November 2017 ?
Good units completed and transferred 8,800
out during November 2017
Normal spoilage 80
Abnormal spoilage 50
Work in process, November 30 1700
Total costs added during November 2017 $10,302
aDegree of completion: direct materials, 100%, conversion costs, 45%
bDegree of completion: direct materials, 100%, conversion costs, 35%
Compute equivalent units for direct materials and conversion costs.

Equivalent Units: Materials =  10630  

Equivalent Units :   Conversion  =    9525    

Explanation:

MacLean Manufacturing Company

Weighted-Average Method

Process Costing

Particulars       Units        % Of Completion           Equivalent Units

                                       Materials  Conversion       Materials  Conversion

Units completed

and transferred   8,800      100        100                8800           8800

Add

Ending Inventory  1700        100         35               1700            595

Normal Spoilage   80            100      100              80                 80

Abnormal Spoilage  50          100      100             50                50          

Equivalent Units                                                    10630        9525        

The weighted average method equivalent unit production implies that the units completed and the ending inventory completed plus any spoilage normal or abnormal is taken is accounted for.

The weighted average method EUP can also be determined by adding the beginning units and units started

The normal and abnormal spoilage are taken 100 % because all the spoilage is evident once the goods are completed.

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a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.