Cost Accounting Quiz
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COST ACCUMULATION SYSTEMS
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The Assembly Department is the second stage in a company's production cycle. All materials are added at the end of the process in this department. Data for June is as follows:
* Beginning WIP: 5,000 units (60% complete for conversion)
* Units transferred in from the prior department: 35,000 units
* Units transferred to finished goods: 32,000 units
* Ending WIP: 8,000 units (25% complete for conversion)
Using the weighted-average method, what are the equivalent units of production for transferred-in costs and materials, respectively?
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