Homework Answers
Total Equivalent units=36570units/ounces
Workings:
| Calculation of Total Equivalent units: | |||||
| Particulars | Units_a | % completed during previous years | % completed during the year_b | Equivalent units(a*b) | |
| Opening inventory_A | 3900 | 90 | 10% | 390 | |
| During the year completed_B | 38700 | 0 | 0% | 0 | |
| Newly Produced during the year(B-A) | 34800 | 0 | 100% | 34800 | |
| Ending inventory | 2300 | 0 | 60% | 1380 | |
| Total Equivalent units | 36570 | ||||
Total Equivalent units=36570units/ounces
Workings:
| Calculation of Total Equivalent units: | |||||
| Particulars | Units_a | % completed during previous years | % completed during the year_b | Equivalent units(a*b) | |
| Opening inventory_A | 3900 | 90 | 10% | 390 | |
| During the year completed_B | 38700 | 0 | 0% | 0 | |
| Newly Produced during the year(B-A) | 34800 | 0 | 100% | 34800 | |
| Ending inventory | 2300 | 0 | 60% | 1380 | |
| Total Equivalent units | 36570 | ||||
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