题干：杜松制造采用了加权平均处理在其卫星工厂成本计算系统。货物通从各大装配部完工转入产成品库存。本品在修整处检查两次。当货物是30％完成时的第一检查，并且在生产结束时二次检查。七月份精加工部数据如下

​7月份没有在制品，在制品库存。Juniper计量了损耗成本并在其管理报告中报告。7月份月当量是多少

考点：EUP

关键词：EUP

解题思路：​本题目计算约当量=65000+2000*0.3+150+15000*0.6=74750

This question is unusual because it does not say at what point in the conversion process the direct materials are added. Since the question does not specify, we must assume that direct materials are added proportionately with conversion costs, and thus the number of EUP for direct materials and the number of EUP for conversion costs are the same.. Here is the calculation of equivalent units. Units Completed 65,000 Starting of EWIP 9,000 Starting of Normally Spoiled Units-1st inspection 600 Abnormal spoilage-2nd inspection 150 TOTAL EUP-WAVG 74,750 Under the weighted average method the total equivalent units are calculated as the number of units completed and EWIP, plus the equivalent units normally and abnormally spoiled. There were no units in beginning work-in-process inventory, so the number of units completed was equal to the units started and completed (65,000, given in the question). There were 15,000 units in ending WIP that were 60% complete, so there were 9,000 equivalent units in EWIP. The 2,000 units that were normally spoiled at the first inspection represent only 600 equivalent units since the inspection is made when the units are 30% complete (2,000 × .30 = 600.) The 150 units that were abnormally spoiled at the second inspection were 100% complete, because the second inspection takes place at the end of the process. Therefore, the equivalent units of production in the units that were abnormally spoiled at the second inspection was 100% of the 150 physical units. Adding these amounts together, we get 74,750 equivalent units.