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A Company Uses the Weighted Average Method for Inventory Costing

Question 74

Multiple Choice

A company uses the weighted average method for inventory costing.At the beginning of a period the production department had 20,000 units in beginning Work in Process inventory which were 40% complete;the department completed and transferred 165,000 units.At the end of the period,22,000 units were in the ending Work in Process inventory and are 75% complete.Compute the number of equivalent units produced by the department.


A) 181,500.
B) 165,000.
C) 173,500.
D) 145,000.
E) 187,000.

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