The Shaping Department began June with 5,000 units which were 50% complete.During
June, the department received another 60,000 units from the prior department and completed 62,000 units.The remaining units were 75% complete as to conversion costs.Materials are added at the beginning of the process.How much are equivalent units for conversion costs in the Shaping Department's Work in Process inventory at the end of June?
A)3,000 units
B)5,250 units
C)2,250 units
D)1,250 units

Question

Quizplus · Accepted Answer

The ending inventory consists of 3,000 units (65,000 total units - 62,000 completed units) that are 75% complete, resulting in 2,250 equivalent units for conversion costs (3,000 units * 75%).

The Shaping Department Began June with 5,000 Units Which Were