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In Business / High School | 2025-07-08

In January, Pinnacle Paintball company has 500 units in beginning work-in-process (BWIP), and the company began production on an additional 1,300 units during the month. Ending work-in-process (EWIP) was 250 units. Pinnacle uses the weighted-average method of process costing.

How many units were completed during January?

Asked by caseyp7072

Answer (1)

To determine how many units were completed during January, we can use the formula related to work-in-process inventory and the weighted-average method of process costing.
The formula to find the number of units completed is:
Units Completed = Beginning Work-in-Process (BWIP) + Units Started − Ending Work-in-Process (EWIP)
Where:

Beginning Work-in-Process (BWIP) : These are the units that were in process at the start of the month. In this case, there were 500 units.
Units Started : These are the new units that began production during the month. Here, 1,300 units were started.
Ending Work-in-Process (EWIP) : These are the units that were still in process at the end of the month. The company had 250 units in ending WIP.

Substituting the values into the formula gives:
Units Completed = 500 + 1 , 300 − 250
Calculating this:
Units Completed = 1 , 800 − 250 = 1 , 550
Therefore, 1,550 units were completed during January . This calculation assumes that the company uses the weighted-average method of process costing, which typically averages the costs of beginning inventory and new production to determine cost per unit.

Answered by OliviaLunaGracy | 2025-07-21

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