The ending Work in Process inventory in the Mixing Department contains 500 units that are 25% complete with respect to conversion costs.The beginning inventory of units totaled 350 units that were 40% complete with respect to conversion costs.During the period, 7,000 units were started.How many equivalent units for conversion costs are present in the ending inventory?
A)6,850 units
B)125 units
C)6,975 units
D)500 units

Question

Quizplus · Accepted Answer

The ending Work in Process inventory contains 500 units that are 25% complete with respect to conversion costs. Therefore, the equivalent units for conversion costs in the ending inventory are 500 units * 25% = 125 equivalent units.

The Ending Work in Process Inventory in the Mixing Department