Question

In the month of June, a department had 19900 units in beginning work in process that were 75% complete. During June, 90200 units were transferred into production from another department. At the end of June there were 11000 units in ending work in process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. The equivalent units of production for conversion costs for June were

Answer 1

103,500 units

Step-by-step explanation:

Equivalent units calculation - conversion costs

Completed and transferred units (99,100 x 100 %) = 99,100 units

Ending Work in Process units (11000 x 40%) = 4,400 units

Total Equivalent units = 103,500 units

therefore,

The equivalent units of production for conversion costs for June were 103,500 units