Computation of units completed and transferred =
Particulars | Units |
Units in Production | 91,200 |
Less: Closing W-I-P | 19,600 |
Units completed and Transferred | 71,600 |
Equivalent units of Production.
particulars | Units | % completion | Total Units |
Units transferred & Transferred | 71,600 | 100% | 71,600 |
Closing W-I-P | 19,600 | 30% | 5,880 |
Equivalent units of Production | 77,480 |
So, Equivalent units of production = 77,480
A department adds all raw materials to a process at the beginning of the process and...
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