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Problem - The Florida Company manufactures a product that goes through three processing departments. Information relating to activity in the first department during June is given below.
Percentage Completed Units Material Conversion
Work in process, June 1 160,000 75% 65%
Work in process, Jun 30 130,000 65% 45%
The department started 650,000 units into production during the month and transferred 680,000 completed units to the next department.
Required - Compute the equivalent units of production for the first department for June, assuming that the company uses the weighted-average method of accounting for units and costs.
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