Equivalent Units of Conversion Costs
The Filling Department of Eve Cosmetics Company had 2,500 ounces in beginning work in process inventory (40% complete). During the period, 36,300 ounces were completed. The ending work in process inventory was 2,500 ounces (60% complete).
What are the total equivalent units for conversion costs?
If required, round to the nearest unit.
| Beginning wip (2500*60%) | 1500 |
| Units started and completed (36,300-2500) | 33,800 |
| Ending wip (2500*60%) | 1500 |
| Total equivalent units | 36,800 |
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