Answer:
43,240 units
Step-by-step explanation:
Note : We are using FIFO method thus, we are only interested in the units worked in this year.
Calculation of equivalent units of production for conversion costs
To Finish Beginning work in process inventory (7,700 × 60%) = 4,620
Started and Completed ((39,600 - 7,700) × 100%) = 31,900
Ending work in process inventory (9,600 × 70%) = 6,720
Equivalent units of production for conversion costs = 43,240
Conclusion :
The equivalent units of production for conversion costs in the Brazing Department for November is 43,240 units.