Chapter 4, Problem 4F15

Clopack Company manufactures one product that goes through one processing department called Mixing. AH raw materials are introduced at the start of work in the Mixing Department. The company uses the weighted-average method of process costing. Its Work in Process T-account for the Mixing Department for June follows (all forthcoming questions pertain to June):

Work in Process—Mixing Department

June 1 balance	28,000	Completed and transferred to Finished Goods	?
Materials	120,000
Direct labor	79,500
June 30 balance	?

The June 1 work in process inventory consisted of 5,000 units with $16,000 in materials cost and $12,000 in conversion cost. The June 1 work in process inventory was 100% complete with respect to materials and 50% complete with respect to conversion. During June, 37,500 units were started into production. The June 30 work in process inventory consisted of 8,000 units that were 100% complete with respect to materials and 40% complete with respect to conversion.

Required:

4. Compute the equivalent units of production for materials.