Homework Answers
Answer
100,000 units
Explanation -
Opening units = 20,000 that is 70% completed
Equivalent units production. = 20000 *30 % = 6000 units
Production transferred = 90000 units
Closing WiP = 10,000 that are 40% complete
Closing equivalent = 10000 * 40% = 4000 units
Total production of equivalent units =
Opening + production transferred + closing
6000 + 90,000 + 4000 = 100,000 units
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