Aperture Laboratories has a beginning Work-in-Process Inventory of 25,000 units (40% complete). on June 1, 2020. During June , 110,000 units were started and the ending Work-in-Process Inventory consisted of 20,000 units (80%). What are the equivalent units for conversion costs using weighted-average process costing

Total equivalent units= 126,000

Explanation:

The weighted average method blends the costs and units of the previous period with the costs and units of the current period.

During June, 110,000 units were started and the ending Work-in-Process Inventory consisted of 20,000 units (80%).

Units completed in the period= 110,000

Ending inventory WIP= 20,000*0.8 = 16,000

Total equivalent units= 126,000

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