Department w had 2,220 units, one-third completed at the beginning of the period; 13,700 units were transferred to department x from department w during the period; and 1,300 units were one-half completed at the end of the period. assume the completion ratios apply to direct materials and conversion costs. what is the equivalent units of production used to compute unit conversion cost on the cost of production report for department w? assume the company uses fifo.

Equivalent Units : 13,610

Explanation:

Beginning Inventory:                   2,200 1/3 completion

Transferred o next department:  13,700

Ending Inventory:                         1,300 1/2 completion

Equivalent Units

13,700 + 1,300 x 50% - 2,220 x 1/3% = Total Equivalent: 13,610

The units was

13,700 complete

and 650 equivalent units of ending inventory

And there was 740 equivalent units done in a previous period

Total Equivalent: 13,610

two years ago, when picking flowers in the mountains back of yosemite valley, i found a book. it was blotted and storm-beaten; all of its outer pages were mealy and crumbly. the paper seemed to dissolve like the snow beneath which it had been buried, however; many of the inner pages were well preserved. and although all were more or less stained and torn, whole chapters were easily readable. this is the condition of the great open book of yosemite glaciers today; its granite pages have been torn and blurred by the same storms that wasted the castaway book.

two years ago, when picking flowers in the mountains back of yosemite valley; i found a book. it was blotted and storm-beaten, all of its outer pages were mealy and crumbly. the paper seemed to dissolve like the snow beneath which it had been buried, however, many of the inner pages were well preserved. and although all were more or less stained and torn; whole chapters were easily readable. this is the condition of the great open book of yosemite glaciers today, its granite pages have been torn and blurred by the same storms that wasted the castaway book.