S5-6 Compute the equivalent units (process costing Step 2)

(Learning Objective 2)

Thestar uses the weighted-average method in its process costing system. Products are transferred from the Shaping Department to the Painting Department. Operating data for the Painting Department for the month of January are as follows:

Units Percent Complete with Respect to Conversion Beginning work in process inventory....................................... 1,200 70%

Transferred in from the prior department during April............ 30,000 Ending work in process inventory............................................ 2,000 80%

What were the equivalent units for conversion costs in the Painting Department in January?