Figure 6-5. For the current period,Haley Co.started 20,000 units and completed 8,000 units,leaving 12,000 units in process 40 percent complete.
Refer to Figure 6-5.How many equivalent units of production did Haley Co.have for the period?

Question

Quizplus · Accepted Answer

To calculate the equivalent units of production, we need to consider both the completed units and the units in process. 
Equivalent Units of Completed Units = 8,000 units 
Equivalent Units of Units in Process = 12,000 units x 40% = 4,800 units 
Total Equivalent Units of Production = Equivalent Units of Completed Units + Equivalent Units of Units in Process = 8,000 + 4,800 = 12,800 units. 
Therefore, choice C (12,800) is the correct answer.