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The equivalent units of production using the weighted average method are: Direct Materials Conversion Costs Units completed 27,000 27,000 Starting of EWIP 1,500 1,500 Total EUP - Weighted Average 28,500 28,500 Note: Since the equivalent units of production are the same (28,500) for both direct materials and conversion costs, we can add the direct materials costs and conversion costs together and calculate the total inventory cost per unit in a single calculation. If the number of equivalent units of production were not the same for direct materials and conversion costs, we would need to calculate the inventory cost for direct materials separately from the inventory cost for conversion costs and then add the two inventory costs together to get the total. (The problem would have had to give us separate beginning work in process inventory costs for direct materials and inventory, too, and it does not do that.) The total direct materials and conversion costs are: Beginning WIP inventory cost (direct materials & conversion costs) $ 4,300 Direct materials cost incurred 39,700 Conversion costs incurred 70,000 Total costs $114,000 Total cost of $114,000 ÷ 28,500 equivalent units worked on during the month = $4.00 cost per equivalent unit worked on. That was also the cost per unit of the completed units.
This is the total costs of $114,000 divided by 32,500 equivalent units. The number of equivalent units is incorrect. The total equivalent units uner the weighted average method is completed units plus the equivalent units used to start the work on the units in ending work-in-process inventory.
This is the costs incurred during the month (excluding the costs in beginning WIP inventory) divided by the number of equivalent units worked on during the month (excluding the units in beginning WIP inventory). Under the weighted average method, both the costs in beginning work-in process inventory and the equivalent units in BWIP are included in the calculation of the cost per equivalent unit.