# Fundamentals of Cost Accounting: E8-15 Clean Corporation manufactures liquid window cleaner

Fundamentals of Cost Accounting

E8-15 Compute Equivalent Units: Weighted-Average Method

Clean Corporation manufactures liquid window cleaner. The following information concerns its work in process:

Beginning inventory, 37,100, partially complete gallons

Transferred out, 212,400 gallons.

Ending inventory (materials are 20 percent complete; conversion costs are 9 percent complete).

Started this month, 239,500 gallons.

Required:

a. Compute the equivalent units for materials using weighted-average method.

b. Compute the equivalent units for conversion costs using weighted-average method.

E8-15 Compute Equivalent Units: Weighted-Average Method

Clean Corporation manufactures liquid window cleaner. The following information concerns its work in process:

Beginning inventory, 37,100, partially complete gallons

Transferred out, 212,400 gallons.

Ending inventory (materials are 20 percent complete; conversion costs are 9 percent complete).

Started this month, 239,500 gallons.

Required:

a. Compute the equivalent units for materials using weighted-average method.

b. Compute the equivalent units for conversion costs using weighted-average method.

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