A process with no beginning work in process completed and transferred out 85000 units during a period and had 50000 units in the ending work in process inventory that were 30% complete. The equivalent units of production for the period were:
A) 85000 equivalent units.
B) 135000 equivalent units.
C) 100000 equivalent units.
D) 70000 equivalent units.

Question

Quizplus · Accepted Answer

The process had 85000 completed and transferred out units and 50000 units in ending work in process inventory that were 30% complete. So, the equivalent units of production will be:
= Completed units + (Ending WIP * % Completion)
= 85000 + (50000 * 0.30)
= 100000
Therefore, the correct answer is C.

A Process with No Beginning Work in Process Completed and Transferred