The beginning inventory of Talisman Inc. for the month had…
The beginning inventory of Talisman Inc. for the month had 3,600 units that were 65% complete with respect to materials. During the month, 60,000 units were completed and transferred out. Ending inventory contained 6,000 units that were 50% complete with respect to materials. Therefore, the weighted average equivalent units of production with respect to materials for the month would be: