§
48.70
*
102,270
**
2,100
§
11 23,100
*§
2,100
§
20.563 43,182 168,552 Work in progress closing
(400 physical units) 2,100
§
48.70
*
19,480
**
0
§
–
0 120
§
20.563 2,468 21,948 Accounted for 2,500
§
121,750 2,100 23,100 2,220 45,650 190,500
*
Weighted-average cost per equivalent unit of transferred-in costs = Total transferred-in costs divided by total equivalent units of transferred-in costs = €121,750 ÷ 2,500 = €48.70.
†
Weighted-average costs per equivalent unit of direct materials = Total direct materials costs divided by total equivalent units of direct materials = €23,100 ÷ 2,100 = €11.
‡
Weighted-average cost per equivalent unit of conversion costs = Total conversion costs divided by total equivalent units of conversion costs = €45,650 ÷ 2,220 = €20.563.
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