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Equivalent Units of Material Cost The Rolling Department of Oak Ridge Steel Company had 4,800 tons in being work in process i
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Answer #1

equivalent units = 83,400 units

Statement showing calculation of Equivalent units for direct material :-

Units completed and transferred out (1) 79,400
Units in ending WIP (a) 4,000
%of completion in respect of material (b) 100%
Equivalent units in ending WIP (2) = (a) x (b) 4,000
Total Equivalent units in production (1) + (2) 83,400
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