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Janner Company Uses the Weighted-Average Method in Its Process Costing

Question 54

Multiple Choice

Janner Company uses the weighted-average method in its process costing system. Operating data for the Painting Department for the month of April appear below: Percent Units complete  Beginning work in process stock4,00050%Transferred in from the prior department during April 90,400 Ending work in process stock 1,60060%\begin{array}{lrr}&&\text {Percent}\\&\text { Units}&\text { complete }\\ \text { Beginning work in process stock} &4,000 &50 \%\\ \text {Transferred in from the prior department during April } &90,400\\ \text { Ending work in process stock } &1,600& 60 \%\\\end{array}

What were the equivalent units for conversion costs in the Painting Department for April?


A) 93,760
B) 92,800
C) 91,360
D) 88,000

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