At the beginning of the month, the Forming Department of Martin Manufacturing had 30,000 units in inventory, 30% complete as to materials, and 10% complete as to conversion. During the month the department started 80,000 units and transferred 92,000 units to the next manufacturing department. At the end of the month, the department had 18,000 units in inventory, 80% complete as to materials and 70% complete as to conversion. If Martin Manufacturing uses the weighted average method of process costing, compute the equivalent units for materials and conversion respectively for the Forming Department.

the equivalent units for :

materials = 106,400

conversion = 104,600

Explanation:

Calculation of the equivalent units for materials

Note : Units of Ending Work In Process are 80% complete as to materials

Units of Ending Work In Process (18,000×80%)       = 14,400

Units Completed and Transferred (92,000×100%)  = 92,000

Total                                                                             =106,400

Calculation of the equivalent units for conversion

Note : Units of Ending Work In Process are 70% complete as to conversion

Units of Ending Work In Process (18,000×70%)       = 12,600

Units Completed and Transferred (92,000×100%)  = 92,000

Total                                                                             =104,600

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