Logan, Inc

question 27

Essay

Logan, Inc., had 9,000 units of work in process in Department M on March 1 that were 50 percent complete as to conversion costs. Materials are introduced at the beginning of the process. During March, 18,000 units were started, 20,000 units were completed, and there were 1,000 units of normal losses. Logan had 6,000 units of work in process at March 31 that were 60 percent complete as to conversion costs. Under Logan's cost accounting system, lost units reduce the number of units over which total cost can be spread. Using the average cost method, what were the equivalent units for March for conversion costs?

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Definitions:

Lithium Enolate

A reactive species derived from the deprotonation of a carbonyl compound by lithium, used in organic synthesis.

Methyl Bromide

A colorless, odorless, nonflammable gas used as a fumigant and pesticide.

Isopropyl Bromide

A brominated hydrocarbon with the chemical formula C3H7Br, used in organic synthesis as an alkylating agent.

Neopentyl Bromide

A primary alkyl halide with the formula CH3C(Br)(CH3)3, known for its resistance to nucleophilic substitution reactions.