What are the ending inventory equivalent units for materials if 15,600 units are completed and transferred out and 4800 remain in ending WIP at 35% complete?
A)3780
B)4800
C)1680
D)5460

Question

Quizplus · Accepted Answer

The equivalent units for ending inventory can be calculated by multiplying the number of units in ending WIP by the percentage of completion. 
So, the ending inventory equivalent units for materials would be:
4800 units x 35% completion = 1680 equivalent units. 
Therefore, the answer is C, 1680.

What Are the Ending Inventory Equivalent Units for Materials If