Question

b. Department B is the second stage of Boswell Corporation's production cycle. On November 1, beginning work in process contained 96,000 units, which were 40 percent complete as to conversion costs. During November, 635,000 units were transferred in from the first stage of the production cycle. On November 30, ending work in process contained 83,000 units, which were 70 percent complete as to conversion costs. Materials are added at the end of the process. Using the weighted average method, what are the equivalent units of production for prior department costs, materials, and conversion costs for the month of November, respectively? Multiple Choice 731,000; 648,000; 706,100 O 635,000; 648,000; 706,100 O 731,000; 648,000; 693,100 O 731,000; 648,000; 589,900 o None of the above

Answer 1

Beginning work in process	96000
Add: Units transferred in	635000
Less: Ending work in process	-83000
Units completed and transferred out	648000
	Prior Department costs	Materials	Conversion costs
Units completed and transferred out	648000	648000	648000
Ending work in process	83000	0	58100	=83000*70%
Equivalent units of production	731000	648000	706100
Option A 731,000; 648,000;706,100 is correct