The Refining Department of SweetBeet, Inc. had 77 comma 000 tons of sugar to account for in July. Of the 77 comma 000 tons, 42 comma 000 tons were completed and transferred to the Boiling Department, and the remaining 35 comma 000 tons were 60% complete. The materials required for production are added at the beginning of the process. Conversion costs are added evenly throughout the refining process. The weightedminusaverage method is used. Calculate the total equivalent units of production for direct materials.

77,000 units

Explanation:

Materials

Note : materials required for production are added at the beginning of the process, therefore both units transferred and units of closing stock are 100% complete in terms of materials input.

Units completed and transferred 42,000 × 100% = 42,000

Units of Closing Work In Process 35,000 × 100% = 35,000

Total                                                                          = 77,000

Therefore,  the total equivalent units of production for direct materials are 77,000.

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