A process with 1200 units of beginning work in process, completed and transferred out 26300 units during a period. There were 9000 units in the ending work in process that were 50% complete as to conversion costs. Materials are added 80% at the beginning of the process and 20% when the units are 90% complete with respect to conversion. How much is equivalent units of production for the period for material costs?

Equivalent units of production = 33,500 units

Explanation:

Given:

Beginning work in progress = 1200 units

Transfer unit = 26,300 units

Ending work in progress = 9000 units (50% complete)

Find:

Equivalent units of production

Computation:

Equivalent units of production = Units transferred + Units in ending work in process  

Equivalent units of production = (26,300) + (9,000 × 80%)

Equivalent units of production = (26,300) + 7,200

Equivalent units of production = 33,500 units

answer; by looking at total product,marginal product,and changes in both after changes in inputs