ACCT 346 Weekly Assignment Week 3

ACCT 346 Weekly Assignment Week 3


Directions: Please answer all questions below and be sure to show all of your calculation work in the boxes

provided in order to earn full credit. Note that Question #2 has 2 parts, Part A and Part B. If you need more

room for your answers, just add more rows or columns to the boxes, if needed.


Beginning WIP inventory is 15,500 units, 75% complete for materials. During the month, 90,000 units were

started; 87,000 were finished and ending WIP was 18,500 units that were 50% complete for materials.

How many equivalent units should be used to allocate costs for materials? Or in other words, what are the total

equivalent units of production with respect to materials? (Assume that the weighted average method is used, not



During a period, 38,200 units were completed and 4,200 units were in ending WIP inventory. Ending WIP was

75% complete for direct materials and 50% complete for conversion costs.

2a. What are the total equivalent units for direct materials?

2b. What are the total equivalent units for conversion costs?



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