During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of these transferred units, 60,000 were in process in the production department at the beginning of April and 240,000 were started and completed in April. April's beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of April, 82,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion. 1. Compute the number of units transferred to finished goods.
2. Compute the number of equivalent units with respect to both materials used and conversion used in the production department for April using the weighted-average method.

a) Units transferred = 218,000 units

b)

Equivalent units  of material                 283,600

Equivalent units of conversion cost      283,600

Explanation:

a) units transferred out

Units transferred  = opening inventory + newly introduced - closing inventory

=  60,000 + 240,000 - 82,000= 218,000

Units transferred = 218,000 units

Equivalent units for material

Items                              units                                       Equivalent units

Transferred out           218,000        100%×218,000      218,000

Closing inventory       82,000           80% × 82,000       65,060

Equivalent units                                                               283,600

Equivalent units for conversion cost

Items                              units                                       Equivalent units

Transferred out           218,000        100%×218,000      218,000

Closing inventory       82,000           30% × 82,000       24,600

Equivalent units                                                               242,600

Equivalent units  of material                 283,600

Equivalent units of conversion cost      283,600

the correct answer is b.)