Question

Question 19 View Policies Current Attempt in Progress A department adds all raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 89000 units were started into production in January; and there were 19000 units that were 30% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for materials for the month of January? O 83300 equivalent units. O 94700 equivalent units. O 89000 equivalent units. 70000 equivalent units. e Teythook and Media

Answer 1

Answer

(C) 89,000 equivalent units

Calculations:

Statement of Equivalent Production
Input	Particulars	Output	Material		Conversion cost
			%	Units	%	Units
89,000	Put and processed	70,000	100%	70,000	100%	70,000
	Closing stock	19,000	100%	19,000	30%	5,700
89,000	Total	89,000		89,000		75,700

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