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If the costs for direct labour, factory overhead and direct material were $873,600,
$109,200 and $53,200 respectively for 28,000 equivalent units of production, the conversion cost per equivalent unit was $35.10.
Volt-amperes
A unit of electrical power in an AC circuit equivalent to one volt multiplied by one ampere, used to measure apparent power.
VARs
An abbreviation for Volt-Ampere Reactive, a unit of reactive power in an electrical system, representing the non-working power in an AC circuit.
Watts
The unit of power in the International System of Units (SI), equivalent to one joule per second.
Peak-to-peak
The difference in voltage between the highest and lowest points in a waveform.
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