On March 1, 2019, Baltimore Company's beginning work in process inventory had 9,500 units. This is its only production department. Beginning WIP units were 50% complete as to conversion costs. Baltimore introduces direct materials at the beginning of the production process. During March, a total of 25,200 units were started and the ending WIP inventory had 8,600 units which were 40% complete as to conversion costs. Baltimore uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs. (Round answer to the nearest whole number of units)

Total Equivalent Units  direct materials     25200  

Total Equivalent Units  conversion costs   20,000

Explanation:

Baltimore Company

Beginning work in process inventory  9,500 units

Units Started 25,200 units

Less Ending WIP inventory 8,600 units

Units Finished   16,600

Particulars         Units           % of Completion         Equivalent Units

                                     Mat. Conversion Costs     Mat. Conversion Costs

Ending W. I.P,    8600         100        (40%)            8,600       3440

Completed        16,600       100         100             16,600        16,600

 Total Equivalent Units                                          25200      20,000

First we find the Completed Units by subtracting the ending work in process from the units started. The Equivalents units can be calculated by either adding the beginning work in process and units started or by adding Ending Wip and completed  units.  By doing the both calculations we get the same number of equivalent units.

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