Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 4,200 ounces in beginning work in process inventory (40% complete). During the period, 70,400 ounces were completed. The ending work in process inventory was 3,500 ounces (20% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process

71,100 units

Explanation:

I assume this question is using the Weighted Average Cost Method.

When using the Weighted Average Costs Method, we are interested in the output units. That is where we get the equivalent units.

Calculation of Equivalent Units for direct materials :

Completed and transferred (70,400 × 100%)    = 70,400

Ending Work In Process (3,500 × 20%)             =      700

Total Equivalent Units for direct materials        =   71,100

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