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Problem 17

# The following information concerns Westheimer Corporation's equivalent units in May $$20 \times 1$$ : $$\begin{array}{lr} & \text { Units } \\ \hline \text { Beginning work-in-process (50\% complete) } & 4,000 \\ \text { Units started during May } & 16,000 \\ \text { Units completed and transferred } & 14,000 \\ \text { Ending work-in-process (80\% complete) } & 6,000 \end{array}$$ Using the weighted-average method, what were Westheimer's May 20X1 equivalent units? 1\. 14,000 2\. 18,800 3\. 20,000 4\. 39,000

Expert verified
The total equivalent units for Westheimer Corporation in May 20X1 using the weighted-average method are 18,800.
See the step by step solution

## Step 2: Calculate the equivalent units of the ending work-in-process

To find the equivalent units for the ending work-in-process, we multiply the number of units by the percentage completion: $$Equivalent \, Units = Units \times Percentage \, Complete$$ $$Equivalent \, Units = 6,000 \times 0.80$$ $$Equivalent \, Units = 4,800$$

## Step 3: Calculate the total equivalent units for May 20X1

To calculate the total equivalent units for May, we add the equivalent units of beginning work-in-process, equivalent units started during May, and equivalent units of ending work-in-process, then subtract the units completed and transferred: $$Total \, Equivalent \, Units = Beginning \, Equivalent \, Units + Started \, Units + Ending \, Equivalent \, Units - Completed \, Units$$ $$Total \, Equivalent \, Units = 2,000 + 16,000 + 4,800 - 14,000$$ $$Total \, Equivalent \, Units = 18,800$$ Since the total equivalent units for May 20X1 are 18,800, the correct answer is: 2. 18,800

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