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Equivalent Units of Conversion Costs The Bottling Department of Rocky Springs Beverage Company had 7,590 ounces...

Equivalent Units of Conversion Costs

The Bottling Department of Rocky Springs Beverage Company had 7,590 ounces in beginning work in process inventory (10% complete). During the period, 69,000 ounces were completed. The ending work in process inventory was 6,210 ounces (10% complete).

What are the total equivalent units for conversion costs? Note: Round to the nearest whole unit.

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Answer #1

Equivalent unit of production = Beginning WIP*percent completion+Unit started and completed+Ending WIP*Percent completion

Equivalent unit of production = (7590*90%)+(61410*100%)+(6210*10%) = 68862 Unit

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