Williams company uses the weighted-average method in its process costing system. the packaging department started the month with 400 units in process that were 80% complete, receiving 3,000 units from the cutting department. the packaging department had 300 units in process at the end of the period that are 50% complete. all materials are added at the beginning of the process and conversion is added uniformly. from the packaging department, units are transferred to finished goods. for direct material, the equivalent units of production for the finishing department is

Equivalent units of production for the Finishing Department: 3,250

Explanation:        

Equivalent Units of Production (EUP) Materials: Completed and Transferred Units + Ending WIP Units

Complete and Transferred Units: Units in the beginning WIP + Units Received  - Units in the ending WIP

Completed and transferred units: 400 + 3,000 -300 = 3,100

Equivalent units of production Materials: 3,100 + 300 x 50% = 3,250

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