The equivalent units in beginning work in process inventory plus the equivalent units in ending work in process inventory equals the units transferred out plus the equivalent units for the work done during the period.

Question

Quizplus · Accepted Answer

The equivalent units in beginning work in process inventory are not added to the equivalent units in ending work in process inventory to equal units transferred out plus the equivalent units for the work done during the period. Instead, equivalent units are calculated for the work done during the period, considering both completed and ending work in process inventory, without adding the beginning inventory equivalent units.

The Equivalent Units in Beginning Work in Process Inventory Plus