Equivalent units for material = 2,100 units
Working
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Statement of Equivalent
Units(Weighted average) |
|
|
|
Material |
|
|
Units |
|
|
Complete % |
Equivalent
units |
|
|
Transferred out |
500 |
|
|
100% |
500 |
|
|
Ending WIP |
4,000 |
|
|
40% |
1,600 |
|
|
Total |
4,500 |
|
|
Total |
2,100 |
|
|