1C2F WALLER CO. USES A WEIGHTED-AVERAGE PROCESS-COSTING SYSTEM. MATE...

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.