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eBook Equivalent Units of Production The Converting Department of Hopkinsville Company had 560 units in work in process at th
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Number of equivalent units of production

Whole Units Direct material equivalent units Conversion Cost equivalent units
Inventory in process, beginning 560 0 560*70% = 392
Started and completed 11600-560 = 11040 11040 11040
Transferred to packing department 11600 11040 11432
Inventory in process, ending 640 640 640*75% = 480
Total 12240 11680 11912
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