200. CSO: 1C2b LOS: 1C2f
Waller Co. uses a weighted-average process-costing system. Material B is added at two
different points in the production of shirms, 40% is added when the units are 20%
completed, and the remaining 60% of Material B is added when the units are 80%
completed. At the end of the quarter, there are 22,000 shirms in process, all of which are
50% completed. With respect to Material B, the ending shirms in process represent how
many equivalent units?
a. 4,400 units.
b. 8,800 units.
c. 11,000 units.
d. 22,000 units.
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