Homework Answers
equivalent units = 83,400 units
Statement showing calculation of Equivalent units for direct material :-
| Units completed and transferred out (1) | 79,400 |
| Units in ending WIP (a) | 4,000 |
| %of completion in respect of material (b) | 100% |
| Equivalent units in ending WIP (2) = (a) x (b) | 4,000 |
| Total Equivalent units in production (1) + (2) | 83,400 |
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