At the beginning of the recent period,there were 900 units of product in a department,35% completed.These units were finished and an additional 5,000 units were started and completed during the period.800 units were still in process at the end of the period,25% completed.Using the weighted average method,the equivalent units produced by the department were:

A) 5,000 units.
B) 5,900 units.
C) 6,100 units.
D) 5,500 units.
E) 6,700 units.

Weighted Average Method

An inventory costing method that assigns an average cost to each item based on the total cost of goods available for sale and the number of items available.

Equivalent Units

A concept used in process costing that converts partially completed units into a number of complete units with regards to work done or costs incurred.

Beginning Inventory

The value of a company's inventory at the start of an accounting period.