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This answer results from including 60% of the 25,000 physical units in ending WIP inventory in the equivalent units of production. Material B is added when the work-in-process is 80% complete. The ending inventory was only 60% complete. Therefore, the equivalent units in ending work-in-process inventory for Material B is zero.
This is he number of units that were started during the month.
The equivalent units of production for Material B using the weighted average method are: Material B Units Completed 65,000 Starting of EWIP 0 Total EUP - WAVG 65,000 The number of equivalent units in ending WIP inventory was zero because Material B is added when the units are 80% complete. The units in ending WIP inventory were only 60% complete, so none of Material B had yet been added to them when the period ended.
This answer results from misreading the question as saying, "During the month, 70,000 units were started in process, and 65,000 of these units were completed." But the question simply says, " During the month, 70,000 units were started in process, and 65,000 units were completed." The completed units included the units in beginning work-in-process inventory.