Question: Manning Corporation uses the weighted-average method in its process costing. The following data pertain to its Processing Department for September. Percent Complete Units Materials Conversion

Manning Corporation uses the weighted-average method in its process costing. The following data pertain to its Processing Department for September.

Percent Complete
Units Materials Conversion
Work-in-process, September 1 700 65% 45%
Units started into production during September 8,300
Units completed during September and transferred to the next department 7,300
Work-in-process, September 30 1,700 90% 40%

Required: Compute the equivalent units of production for both materials and conversion costs for the Processing Department for September using the weighted-average method.

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