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Thayn Company produces an arthritis medication that passes through two departments: Mixing and Tableting. Thayn uses the weighted average method. Data for February for Mixing is as follows: BWIP was zero; EWIP had 36,000 units, 50% complete; and 470,000 units were started. Tableting's data for February is as follows: BWIP was 34,000 units, 20% complete; and 12,000 units were in EWIP, 40% complete.
Required:
1. For Mixing, calculate the (a) number of units transferred to Tableting, and (b) equivalent units of production.
| a. Units transferred to Tableting ___________ | units |
| b. Equivalent units of production ___________ | units |
2. For Tableting, calculate the number of units transferred out to Finished Goods.
____________ Units
3. Conceptual Connection: Suppose that the units in the mixing department are measured in ounces, while the units in Tableting are measured in bottles of 100 tablets, with a total weight of eight ounces (excluding the bottle).
Now, repeat Requirement 2 using this approach.
Units transferred out ___________ units
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