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Calegari corporation makes cleaning products in two sequential departments, mixing and packaging. Materials are added at the beginning of the process in the mixing department. Conversion costs are added evenly throughout each process. Calegari uses the weighted average method of process costing. In the mixing department for the month of may, beginning work in process was 3,000 pounds (70% processed), 37,000 pounds were started in process, 35,000 pounds transferred out, and ending work in process was 60% processed.

Respuesta :

The equivalent units during this month for Calegari corporation are 35,900.

How to calculate the equivalent units?

When it comes to equivalent units, one should consider:

  • Initial inventory.
  • Units processed.
  • Units that were completed vs units started.
  • Work process completed by the end.

Using these elements, let's find out the equivalent units:

  • Initial inventory x units that were not completed
  • 3,000 x 0.3 (only 70% was processed) = 900

Units completed vs units started:

  • 35,000 - 3,000 = 32,000
  • 37,000 - 32,000 = 5,000

Work process completed:

  • 5,000 x 0.60 = 3,000

Now add all the results:

  • 32,000 + 3,000 + 900 = 35,900

Learn more abour equivalent units in: https://brainly.com/question/16259709

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