Department M had 2,700 units 54% completed in process at the beginning of June, 12,300 units completed during June, and 1,000 units 29% completed at the end of June. What was the number of equivalent units of production for conversion costs for June if the first-in, first-out method is used to cost inventories

Total equivalent unit = 1,242 + 9,600 + 290 = 11,132 units

Explanation:

Explanation:

Equivalent units are used to apportion cost between completed units and work in progress. They represent notional whole units which represent incomplete work.

Under the first in first method , to account for completed units during  a production period the opening inventory units are assumed to completed first before newly the newly introduced units.

So we can work out the equivalents units as follows:

Fully worked units :These represent units started this period of production and completed in the same period.

Fully worked= 12300 -  2700=9600

Item                            Workings                        Equivalent unit

Opening inventory   (100-54)% × 2,700 =        1,242

Fully worked            (100% × 9600 )  =                 9,600

Closing inventory     ( 29% × 1000)   =                290

Total equivalent units                                           11,132

Total equivalent unit = 1,242 + 9,600 + 290 = 11,132 units

Note that for the opening inventory already 54% work has been done the preceding period , so the balance of 46% would be done in this current period.

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c

explanation: