Larsen Company adds materials at the beginning of the process in Department 2. Data concerning the materials used in May production are as follows: Units Work-in-process at May 1 12,000 Started during May 32,000 Completed and transferred out during May 33,000 Normal spoilage incurred 3,000 Work-in-process at May 31 8,000 Using the weighted-average method, the equivalent units for materials are:

$44,000

Explanation:

Calculation for the equivalent units for materials

Using this formula

Equivalent unit of material = Completed and transferred out+Normal spoilage+Ending work in process

Let plug in the formula

Equivalent unit of material = $33,000+$3,000+$8,000

Equivalent unit of material = $44,000

Therefore Using the weighted-average method, the equivalent units for materials are $44,000

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