Boysenberry Company Manufactures a Product That Passes Through Two Processes

Multiple Choice

Boysenberry Company manufactures a product that passes through two processes: Grinding and Mixing. Boysenberry adds all manufacturing costs uniformly in the Grinding Department. Information relating to the Grinding Department for November follows: $$\begin{array}{l}\text { Work in process, November } 1 :\\\begin{array} { l r } \text { Units (75\% complete) } & 1,500 \\\text { Direct materials } & \$ 12,500 \\\text { Direct labor } & \$ 10,000 \\\text { Overhead } & \$ 8,000\end{array}\end{array}$$
During November, 4,500 units were completed and transferred to the Mixing Department.
The following costs were incurred by the Mixing Department during November:
$\begin{array}{lr}\text { Direct materials } & \$ 42,000 \\\text { Direct labor } & 60,000 \\\text { Overhead } & 15,000\end{array}$
There were 250 units that were 60 percent complete remaining in Grinding Department on November 30.
Determine the equivalent units of production using the weighted average method.

A) 4,500 units
B) 4,650 units
C) 4,000 units
D) 4,350 units