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Jawson Company Uses the Weighted-Average Method in Its Process Costing

Question 59

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Jawson Company uses the weighted-average method in its process costing system. Operating data for the Painting Department for the month of April appear below:  Units  Percentage complete  Beginning work in process inventory 6,30010% Transferred in from the prior  department during April 65,600 Ending work in process inventory 4,60070%\begin{array} { | l | l | c | } \hline & \text { Units } & \text { Percentage complete } \\\hline \text { Beginning work in process inventory } & 6,300 & 10 \% \\\hline \text { Transferred in from the prior } & & \\\hline \text { department during April } & 65,600 & \\\hline \text { Ending work in process inventory } & 4,600 & 70 \% \\\hline\end{array} What were the equivalent units of production for conversion costs in the Painting
Department for April?


A) 70,520.
B) 63,900.
C) 67,300.
D) 68,820.

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