Chapter 5, Problem 10E

Equivalent Units of Production-Weighted-Average Method

Alaskan Fisheries, Inc., processes salmon for various distributors and its uses the weighted-average method in its process costing system. The company has two processing departments-Cleaning and Packing. Data relating to pounds of salmon processed in the Cleaning Department during July are presented below:

A total of 380,000 pounds of salmon were started into processing during July. All materials are added at the beginning of processing in the Cleaning Department.

Required:

Compute the Cleaning Department’s equivalent units of production for materials and for labor and overhead in the month of July.