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This answer does not include the costs of materials that were in BWIP.
The cost per equivalent unit using the weighted average method is the total costs in both beginning WIP inventory and costs added during the period, divided by the total EUP during the period. Under the weighted average method to calculate the equivalent units, we need to add together the number of units completed and the number of EUP that were done to start the EWIP. In this question 92,000 units were completed and the 24,000 units in EWIP are 90% complete for materials, giving us 21,600 EUP in EWIP. This gives a total of 113,600 EUP of materials for the period. Direct Materials Units Completed 92,000 Starting of EWIP 21,600 TOTAL EUP-WAVG 113,600 Here are the total costs for direct materials: Beginning WIP costs $ 54,560 Costs added 468,000 Total costs $522,560 The total material cost is $522,560 and this is divided by the 113,600 EUP, giving us a cost per unit for materials of $4.60.
This answer results from omitting the Beginning Work in Process inventory from the calculation of Total EUP. When the weighted average method is being used, Total EUP must include the Beginning Work in Process inventory. The cost per EUP is the total costs, including costs in BWIP and costs incurred for the period, divided by the Total EUP, including BWIP in the calculation of Total EUP.
This is the answer when the FIFO method is used.