(TCO F) Farmington Corporation uses the weighted average method in its process costing system. Data concerning the first processing department for the most recent month are listed below.
Work in process, beginning:
|
Units in beginning work in process inventory |
400 |
|
Materials costs |
$6,900 |
|
Conversion costs |
$2,500 |
|
Percentage complete for materials |
80% |
|
Percentage complete for conversion |
15% |
|
Units started into production during the month |
6,000 |
|
Units transferred to the next department during the month |
5,200 |
|
Materials costs added during the month |
$112,500 |
|
Conversion costs added during the month |
$210,300 |
Ending work in process:
|
Units in ending work in process inventory |
1,200 |
|
Percentage complete for materials |
60% |
|
Percentage complete for conversion |
30% |
Required:
Calculate the equivalent units for materials (using the weighted average method) for the month in the first processing department.