高顿财经CMA讲义——Process Costing-2
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
Learning Objective 2 Compute the equivalent units of production using the weighted-average method.
susan p1
15
Equivalent Units of Production
Weighted-Average Method
The weighted-average method . . .
•Makes no distinction between work done in prior or current periods.
•Blends together units and costs from prior and current periods.
•Determines equivalent units of production for a department by adding together the number of
units transferred out plus the equivalent units in ending work in process inventory.
susan p1
16
Weighted-Average Example Double Diamond Skis reported the following activity in Shaping and Milling Department for the month of May:
susan p1
17
Weighted-Average Example
The first step in calculating the equivalent units is to identify the units completed and transferred out of the Department in May
(4,800 units)
susan p1
18
Weighted-Average Example
The second step is to identify the equivalent units of production in ending work in process with respect to materials for the month (160 units) and add this to the 4,800 units from step one.
susan p1
19
Weighted-Average Example
The third step is to identify the equivalent units of production in ending work in process with respect to conversion for the month (100 units) and add this to the
susan p1
20
Weighted-Average Example
Equivalent units of production always equals: Units completed and transferred
+ Equivalent units remaining in work in process
susan p1
21。