Uses weighted-average process-costing system

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Willingham uses a weighted-average process-costing system for its single product, which consists of Material X and Material Y. X and Y are introduced to the product as follows:

             Material X: Added at the beginning of manufacturing

             Material Y: Added at the 75% stage of completion

The company completed 40,000 units during the period, and had an ending work-in-process inventory amounting to 8,000 units; 20% of the way through the manufacturing process. Which of the following choices correctly expresses the total equivalent units of production with respect to Material X and Material Y?

                    Material X           Material Y

          a.           46,000                 41,600

          b.           46,000                 46,000

          c.           48,000                 40,000

          d.           48,000                 41,600

          e.           48,000                  46,000

Reference no: EM131268077

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