Aprocess with no beginning work in process, completed and transferred out 85000 units during a period and had 5 units in the ending work in process inventory that were 30% complete. the equivalent units of production for the period were:
a. 135000 equivalent units.
b. 1 equivalent units.
c. 7 equivalent units.
d. 85000 equivalent units.

Equivalent units of production for the period=100000 units

Option B is Correct.

Step-by-step explanation:

In order to find the equivalent units of production for the period we will have to first find the completed units in the ending work in process then after finding the completed units we will add it to the completed and transferred out units which are 85000 units.

Calculations are Below:

Completed units out of 50000 units= 50000*30%

Completed units out of 50000 units= 50000*0.3

Completed units out of 50000 units= 15000 units

Equivalent units of production for the period= 85000+15000

Equivalent units of production for the period=100000 units

Option B is Correct.

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