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White Company uses the weighted-average method in its process costing system. The Mixing Department has 5,000 units in beginning Work-in-Process Inventory. The Mixing Department completed 40,000 units and transferred those units to Finished Goods Inventory. Mixing Department has ending Work-in-Process Inventory of 6,000 units. How many total units will be accounted for in the Mixing Department?

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Answer:

Total units accounted by the Mixing Department: 46,000

Explanation:

Equivalent Units of Production (EUP): Completed Units + Ending WIP Units

Units Completed and Transferred: 40,000

Ending Work-in-Process Inventory: 6,000

Equivalent Units of Production (EUP): 40,000 + 6,000 = 46,000

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