Baynor Inc. manufactures desks. The following data was given for production in January:
$\begin{array}{llr}
\text { Units, beginning work in process } &0\
\text { Units staited } &200\
\text { Units completed } &?\
\text { Units, ending work in process ( $ 40 \% $ complete) } &50
\end{array}$

-Refer to the figure.What are the equivalent units?
A)150
B)170
C)180
D)200

Question

Baynor Inc. manufactures desks. The following data was given for production in January:
$\begin{array}{llr}
  \text { Units, beginning work in process } &0\
 \text { Units staited } &200\
 \text { Units completed } &?\
 \text { Units, ending work in process ( $ 40 \% $ complete) } &50
\end{array}$

-Refer to the figure.What are the equivalent units?
A)150
B)170
C)180
D)200

Quizplus · Accepted Answer

Equivalent units are calculated by adding the units completed to the equivalent units in ending work in process. Since there are no beginning units and 200 units were started, with 50 units at 40% completion in the ending work in process, the calculation is as follows: $200 - 50 + (50 \times 0.4) = 150 + 20 = 170$.

Baynor Inc -Refer to the Figure