(TCO F) Farmington Corporation uses the weighted average method in its process costing system. Data concerning the first processing department for the most recent month are listed below.
Work in process, beginning:
Units in beginning work in process inventory 400
Materials costs $6,900
Conversion costs $2,500
Percentage complete for materials 80%
Percentage complete for conversion 15%
Units started into production during the month 6,000
Units transferred to the next department during the month 5,200
Materials costs added during the month $112,500
Conversion costs added during the month $210,300
Ending work in process:
Units in ending work in process inventory 1,200
Percentage complete for materials 60%
Percentage complete for conversion 30%
Required:
Calculate the equivalent units for materials (using the weighted average method) for the month in the first processing department.
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