A company's beginning Work in Process inventory consisted of 36,000 units that were 80% complete with respect to direct labor. A total of 106,000 were finished during the period and 41,000 remaining in Work in Process inventory were 50% complete with respect to direct labor at the end of the period. Using the weighted-average method, the equivalent units of production with regard to direct labor were: a. 73,500. b. 126,500. c. 92,000. d. 106,000. e. 155,300

b. 126,500.

Explanation:

The equivalent units of production using weighted-average method will be,

Total units finished during the year 106,000.

Work in Process inventory 50% complete (41,000 units *50%) 20,500 units.

Total  equivalent units of production during the period = Total units finished during the year + Work in process units completed

Total  equivalent units of production during the period = 106,000 + 20,500

Total  equivalent units of production during the period = 126,500.

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