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Nonuniform Inputs, Equivalent Units Terry Unens Inc, manufactures bed and bath linens. The bath linens department sews terry

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An equivalent unit of production is an expression of the amount of work done by a manufacturer on units of output that are partially completed at the end of an accounting period.

calculation equivalent units of production

Work in process Total Units Material Units Conversion units
Completed and Trasnfered out(100% complete) 61000 61000 61000 x 100%=65000
Units in process Aug 31 (66% complete) 27250 27250 27250 x 66%=17985
Total Equivalent units 78250 74610
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