The Following Data Relate to the Blending Department of Tru-Colour

question 32

Multiple Choice

The following data relate to the Blending Department of Tru-Colour Paint Company for a recent month: $\begin{array} { | l | r | r | } \hline & \text { Number of Units } & \begin{array} { r } \text { Conversion costs } \\\text { percentage complete }\end{array} \\\hline \begin{array} { l } \text { Beginning work in process } \\\text { inventory }\end{array} & 9,000 & 60 \% \\\hline \begin{array} { l } \text { Units started into } \\\text { production }\end{array} & 45,000 & \\\hline \begin{array} { l } \text { Units completed and } \\\text { transferred out }\end{array} & 46,000 & \\\hline \begin{array} { l } \text { Ending work in process } \\\text { inventory }\end{array} & 8,000 & 25 \% \\\hline\end{array}$ All materials are added prior to the beginning of work in the Blending Department.




-Assuming that Tru-Colour Paint Company uses the weighted-average method,what are the equivalent units of production for materials?

• A) 48,000 units.
• B) 46,000 units.
• C) 54,000 units.
• D) 45,000 units.

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