Problem

Interpreting a Production Cost ReportThe following equivalent unit figures were taken from...

Interpreting a Production Cost Report

The following equivalent unit figures were taken from the December production cost report of the Distillation Department of Oil City Lubricants:

Equivalent Units

Direct Materials

Conversion

Equivalent units to finish beginning inventory

0

1,000

Equivalent units to start new units in December

51,000

43,000

Equivalent units of input in December

51,000

44,000

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