The molding department of swifty company has the following production data: beginning work in process 24600 units (60% complete), started into production 470400 units, completed and transferred out 444600 units, and ending work in process 50400 units (40% complete). assuming conversion costs are incurred uniformly during the process, the equivalent units of production for conversion costs are:

The equivalent units of production for conversion costs are 464,760 units

Explanation:

The computation of the equivalent unit is shown below:

= (Completed and transferred units × completed percentage) + (ending work in progress units × completed percentage)

= (444,600 units × 100%) + (50,400 units × 40%)

= 444,600 units + 20,160 units

= 464,760 units

For computing the equivalent units,we have to consider both the units which are mentioned in the question.

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