Assume There Were 6,000 Units in Beginning Work in Process

question 72

Multiple Choice

Assume there were 6,000 units in beginning work in process, 60% complete. 20,000 units were completed during the month. Ending work in process is 40% complete, which is equivalent to 3,200 units for conversion costs. Materials are added at the beginning of the process. The standard cost method is used.
The number of equivalent units of conversion costs is:

• A) 23,200
• B) 17,680
• C) 19,600
• D) 21,280

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