Case D.

In process, beginning (50% complete) 5,000 units

Received from pending department 25,000 units

Completed and transferred 22,000 units

In process, end (80% complete) 5,000 units

Lost units (abnormal-discovered when 60% completed) 3,000 units

**Materials in this department are added 100% at the beginning of the process.

ANSWER:

Case D.
Weighted Average Method

EUP
Material Conversion
Units s Cost
WIP Beginning 5,000
Receive from pending department 25,000
Total units to account for 30,000
Completed and Transferred 22,000 22,000 22,000
WIP Ending 5,000 5,000 4,000
Lost Units (Abnormal) 3,000 3,000 1,800
Total units to accounted for 30,000 30,000 27,800

FIFO Method

EUP
Material Conversion
Units s Cost
WIP Beginning 5,000
Units started 25,000
Total units to account for 30,000

Beginning WIP already completed 5,000 2,500

Started during period and completed 17,000 17,000 17,000
Total units completed 22,000
Ending WIP for next period processing 5,000 5,000 4,000
Lost Units (Abnormal) 3,000 3,000 1,800
Units accounted for 30,000 25,000 25,300