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What would be some concerns with using equivalent units to value inventory?

What would be some concerns with using equivalent units to value inventory?

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Concern like food production , oil refineing , chemical processing , etc which followed process costing to compute it's total cost are used equivalent units to value it's inventory .

In this process (equivalent units), total cost aquired in a particular preiod of time is treated as total output of that preiod . It means , say 1000 units are under work in process in abc ltd . 60% of the cost aquired for 1000 unit it this preiod . so it is say that in this preiod total output is =(1000 x 60%) = 600 units .

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