Boswal Company uses the weighted-average method in its process costing system. The Assembly Department started the month with 6,000 units in its beginning work in process inventory that were 80% complete with respect to conversion costs. An additional 52,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 18,000 units in the ending work in process inventory of the Assembly Department that were 20% complete with respect to conversion costs. What were the equivalent units for conversion costs in the Assembly Department for the month

Boswal Company

The the equivalent units for conversion costs in the Assembly Department for the month are:

= 43,600 units.

Explanation:

a) Data and Calculations:

                                                                Units   Materials Conversion

Beginning work in process inventory    6,000     100%         80%

Units added during the month            52,000

Total units available for processing    58,000

Ending work in process inventory       18,000      100%         20%

Units completed and transferred out 40,000

Equivalent units of production:

                                                         Units    Materials           Conversion

Units completed and transferred  40,000   40,000 (100%)  40,000 (100%)

Ending work in process inventory 18,000    18,000 (100%)     3,600 (20%)

Total equivalent units of production            58,000              43,600

answersecondary succession;