Howell Manufacturers had no units in process at the beginning of the year. During the current year, 40,000 units were started. There were 5,000 units in work-in-process at the end of the year. These units were 35% complete. How many total equivalent units were completed during the year?
A) 38,250 equivalent units
B) 36,750 equivalent units
C) 43,250 equivalent units
D) 41,750 equivalent units

Question

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The Answer of Howell Manufacturers had no units in process at the beginning of the year. During the current year, 40,000 units were started. There were 5,000 units in work-in-process at the end of the year. These units were 35% complete. How many total equivalent units were completed during the year?
A) 38,250 equivalent units
B) 36,750 equivalent units
C) 43,250 equivalent units
D) 41,750 equivalent units

Howell Manufacturers Had No Units in Process at the Beginning