Question

A process production manufacturer has beginning inventory of 10,000 units, 30% complete, and ending inventory of 8,000 units, 40% complete. There were 22,000 units started during the period. Determine the number of equivalent units of conversion in process.

a. 27,200
b. 20,800
c. 18,200
d. 25,000

Answer 1

the number of equivalent units of conversion in process is a. 27,200

Step-by-step explanation:

Step 1. Equivalent units of conversion in process. Consider the following calculations.

Step 2. Calculate and solve. = 10.000 + ( 22.000 - 8.000) + (8.000 * 40%) = 27.200.