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Question 7 1 pts The following unit data were assembled for the assembly process of the Super Co. for the month of June. Dire

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Answer #1

The answer will be Option (a) 51000 units.

The direct materials are introduced at the beginning of the process. So, for the calculation of the equivalent units in respect of direct materials the percentage of completion is 100%.

Calculation of equivalent units for the month of September:

Units started in the month of September = 51000units

Percentage of Completion = 100%

Thus the equivalent units are (51000 x 100/100)

= 51000 units.

The Following Options will not corrcet because of this reasons-

Option (b)

There is no logic of just to add the Opening stock and units started i.e (5000+51000)= 56000. So, this answer is wrong.

Option (c)

Again this answer is also wrong cause closing inventory is deducted from units started (51000-4000)= 47000. So, this option is also wrong.

Option (d) This option is also wrong. this is a mere number given to confuse the student and nothing else.

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