Norma Company had 10,000 units in work in process at January 1 that were 50 percent complete. During January, 25,000 units were completed. At January 31, 6,000 units remained in work in process that were 80 percent complete. Using the average cost method, the equivalent units for January were:
a. 31,000.
b. 29,800.
c. 35,000.
d. 36,000.

b. 29,800.

Explanation:

Number of units out in January =  25,000 units completed during month  + 80% of 6,000 units completed at month end  

= 25,000 + 4,800  

= 29,800  

the equivalent units for January were: b. 29,800.

Explanation:

Equivalent units concept is the measurement of physical units of output in terms of their completion percentage on work done on them.

Calculation of equivalent units for January

Units were completed ( 25,000 units×100%)                  =  25,000

Units of ending work in process ( 6,000 units ×80%)    =     4,800

Total                                                                                   =   29,800

muslims control the north africa during the period of 1500 up

to 1800. they made a barrier to prevent further european exploration from

entering the africa from the north. however, the dutch ware still able to move

toward the interior with having south africa as one of the routes leading to

the east for trading with asia.

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