I need to calculate the equivalent units of production and the costs per equivalent unit for the month .According to my textbook to determine the total equivalent units of production you add completed units plus ending work in process equivalent units. Would that be the entire 3,525 lb. plus the entire 6,100 lb.?Or is it only a percentage because of the conversion percent that's complete? Here are the details of the assignment:

 

You Got Yogurt, Inc. manufactures yogurt that goes through three processing stages prior to completion. Information on work in the first department, flavor identification and blending, is given below for November. The company uses the weighted-average method.

Data on Production:

Pounds in process at November 1; materials 100% complete; conversion 70% complete = 3,525

Pounds started into production during November = 75,000

Pounds completed and transferred out = ?

Pounds in process, November 30; materials 85% complete; conversion 40% complete = 6,100

Data on Costs:

Work in process inventory, November 1: Materials cost = $1,800

Conversion cost = $3,700

Cost added during November: Materials cost = $121,000

Conversion cost = $147,700

Answer rating: 100% (QA)

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