Equivalent units in beginning work in process plus equivalent units of work done in the current period equals equivalent units completed and transferred out in the current period minus equivalent units in ending work in process.

Question

Quizplus · Accepted Answer

Equivalent units completed and transferred out in the current period are calculated by adding the equivalent units in beginning work in process and the equivalent units of work done in the current period, not subtracting the ending work in process.

Equivalent Units in Beginning Work in Process Plus Equivalent Units