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Superior Micro Products uses the weighted-average method in its process costing system. During January, the Delta Assembly Department completed its processing of 26,300 units and transferred them to t

Superior Micro Products uses the weighted-average method in its process costing system. During January, the Delta Assembly Department completed its processing of 26,300 units and transferred them to the next department. The cost of beginning work in process inventory and the costs added during January amounted to $668,626 in total. The ending work in process inventory in January consisted of 3,900 units, which were 80% complete with respect to materials and 60% complete with respect to labor and overhead. The costs per equivalent unit for the month were as follows:

Materials Labor Overhead
Cost per equivalent unit $ 12.70 $ 3.50 $ 6.80

How do I find the equivalent units for the materials, labor and overhead?

 

Sep 04 2020 View more View Less

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