196. CSO: 1C2b LOS: 1C2f
San Jose Inc. uses a weighted-average process costing system. All materials are
introduced at the start of manufacturing, and conversion cost is incurred evenly
throughout production. The company started 70,000 units during May and had the
following work-in-process inventories at the beginning and end of the month.
May 1 30,000 units, 40% complete
May 31 24,000 units, 25% complete
Assuming no spoilage or defective units, the total equivalent units used to assign costs for
May are
Materials Conversion Cost
a. 70,000 70,000.
b. 82,000 82,000.
c. 100,000 70,000.
d. 100,000 82,000.
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