Question 32 Lucas Corporation uses the weighted-average method in its process costing system. Data concerning...

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Accounting

Question 32

Lucas Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:
Units in beginning work in process inventory 900
Materials costs $ 9,600
Conversion costs $ 7,700
Percent complete with respect to materials 60 %
Percent complete with respect to conversion 45 %
Units started into production during the month 8,100
Units transferred to the next department during the month 6,900
Materials costs added during the month $ 115,800
Conversion costs added during the month $ 120,500
Ending work in process inventory:
Units in ending work in process inventory 2,100
Percent complete with respect to materials 75 %
Percent complete with respect to conversion 20 %

What are the equivalent units for materials for the month in the first processing department?

9,000

1,575

6,900

8,475

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