Homework Answers
Given, beginning work in process is zero, 60,000 units were started into the production and 15,000 units in ending work in process inventory with 40% completion.
It means, 45,000 units production was completed 100%.
Equivalent units of production for conversion costs for the month :
45,000 units * 100% completed = 45,000 units
15,000 units * 40% completed = 6,000 units
Total Equivalent units = 51,000 units.
Answer - Option C 51,000 units.
Note : please comment down for any further clarifications.
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