Assume an ending work in process of inventory of 100 units, 80% complete regarding materials and 30% complete regarding conversion costs. What is the number ofequivalent unit for materials and conversion?
A) 100 units for materials and 100 units for conversion costs.
B) 30 units for materials and 90 units for conversion costs.
C) 80 units for materials and 30 units for conversion costs.
D) 100 units for materials and 70 units for conversion costs.

Question

Quizplus · Accepted Answer

The equivalent units for materials are 80% of 100 units, which is 80 units. The equivalent units for conversion costs are 30% of 100 units, which is 30 units.

Assume an Ending Work in Process of Inventory of 100