1 | ||
Units in Beginning inventory | 20900 | |
Add: Units started | 89600 | |
Less: Ending inventory units | -10200 | |
Units transferred out | 100300 | |
Option A 100300 units is correct | ||
2 | ||
Units completed and transferred | 35800 | |
Ending inventory equivalent units | 5720 | =14300*40% |
Equivalent units for Conversion costs | 41520 | |
Option B 41520 equivalent units is correct | ||
3 | ||
Units completed and transferred | 40300 | =45300-5000 |
Ending inventory equivalent units | 4000 | =5000*80% |
Equivalent units for Conversion costs | 44300 | |
Option A 44300 is correct |
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