The converting department of tender soft tissue company uses the average cost method and had 1,900 units in work in process that were 60% complete at the beginning of the period. during the period, 15,800 units were completed and transferred to the packing department. there were 1,200 units in process that were 30% complete at the end of the period. a. determine the number of whole units to be accounted for and to be assigned costs for the period. units b. determine the number of equivalent units of production for the period.

a. The number of whole units to be accounted for and to be assigned costs for the period is 17,000 units

b. The number of equivalent units of production for the period is 16,160 units

Explanation:

a. The computation of the whole units assigned for the period is shown below:

= Units completed and transferred + ending units of work in progress

= 15,800 units + 1,200 units

= 17,000 units

b. The computation of the equivalent units are shown below:

= (Units completed and transferred × percentage of completion) + (ending units of work in progress × percentage of completion)

= 15,800 units × 100% + 1,200 units  × 30%

= 15,800 units + 360 units

= 16,160 units

b is the correct answer