Answer (C) is correct . The weighted-average method does not distinguish between the work done in the prior period and the work done in the current period. Accordingly, the 92,000 completed units represent 92,000 weighted-average EUP. The 24,000 units in ending work-in-process are 40% complete as to conversion costs, so they equal 9,600 EUP. Hence, total EUP for conversion costs are 101,600 (92,000 + 9,600). The sum of the conversion costs accumulated in beginning work-in-process and incurred during the period is $609,600 ($20,320 + $15,240 + $182,880 + $391,160). Thus, weighted-average unit cost is $6.00 ($609,600 ¡Â 101,600 EUP).Answer (A) is incorrect because The amount of $5.65 omits the conversion costs in beginning work-in-process.
Answer (B) is incorrect because The amount of $5.83 is the equivalent unit conversion cost based on FIFO.
Answer (D) is incorrect because The amount of $6.20 is based on a FIFO calculation of equivalent units and a weighted-average calculation of costs.
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Using the weighted-average method, Kimbeth’s equivalent unit conversion cost for May is
