Following is the information of unicorn inc. for the month of june:

units

work in process, june 1 (25% complete) 4,400
started in june 35,200
work in process, june 30 (35% complete) 13,200

materials are added at the beginning of the process.
the equivalent units of production for conversion costs using the weighted average method would be:
a.34,800.
b.36,000.
c.35,600.
d.31,020.

d.31,020.

Explanation:

The computation of the equivalent units of production for the conversion cost is shown below:

We know that,

Ending work in progress inventory = Units started - units completed  + beginning work in progress inventory

13,200 units = 35,200 units - units completed  + 4,400 units

So, units completed = 35,200 units - 13,200 units + 4,400 units

= 26,400 units

It is given in the question that 35% ending work in progress inventory units is completed,  

So completed units = 13,200 × 35% = 4,620 units

So,the equivalent units of production equals to

= Units completed + completed units in ending inventory

= 26,400 units + 4,620 units

= 31,020 units

better off having an absolute

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.