Habitat Company Uses the Weighted Average Costing Method in Its

Habitat Company uses the weighted average costing method in its costing system. In the assembly department, the equivalent units for conversion costs amounted to 35,000 for the month of May. In beginning Work-in-Process Inventory, 5,000 units were 50% complete. During the month, 33,000 units were started and 31,400 were completed and transferred. How many units were in the ending Work-in-Process Inventory?

A) 3,600 units
B) 5,000 units
C) 6,600 units
D) 7,000 units

Correct Answer:

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