Aplle Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:         Beginning work in process inventory:       Units in beginning work in process inventory   900   Materials costs $ 9,600   Conversion costs $ 7,700   Percent complete with respect to materials   60 % Percent complete with respect to conversion   45 % Units started into production during the month   8,100   Units transferred to the next department during the month   6,900   Materials costs added during the month $ 115,800   Conversion costs added during the month $ 120,500   Ending work in process inventory:       Units in ending work in process inventory   2,100   Percent complete with respect to materials   75 % Percent complete with respect to conversion   20 %  What are the equivalent units for materials for the month in the first processing department?

Cornerstones of Cost Management (Cornerstones Series)
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Chapter6: Process Costing
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Problem 16E: Heap Company manufactures a product that passes through two processes: Fabrication and Assembly. The...
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Aplle Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:


       
Beginning work in process inventory:      
Units in beginning work in process inventory   900  
Materials costs $ 9,600  
Conversion costs $ 7,700  
Percent complete with respect to materials   60 %
Percent complete with respect to conversion   45 %
Units started into production during the month   8,100  
Units transferred to the next department during the month   6,900  
Materials costs added during the month $ 115,800  
Conversion costs added during the month $ 120,500  
Ending work in process inventory:      
Units in ending work in process inventory   2,100  
Percent complete with respect to materials   75 %
Percent complete with respect to conversion   20 %
 

What are the equivalent units for materials for the month in the first processing department?
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