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Required information [The following information applies to the questions displayed below.) During April, the first production
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Answer #1
Equivalent Units of Production- FIFO
Units % Materials EUP- Materials % Conversion EUP- Conversion
Units to complete beginning work in process 78000 (100%-75%)= 25% (78000*25%)= 19500 (100%-25%)= 75% (78000*75%)= 58500
Units started and completed 312000 100% 312000 100% 312000
Units in ending work in process 100000 80% (100000*80%)= 80000 30% (100000*30%)= 30000
Equivalent units of production 490000 411500 400500

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