The Finishing department began the period with 3,000 units of a product.During the month,Assembly completed and transferred-out 6,800 units to Finishing.Ending in process quantities and percentage completion for Assembly and Finishing are as follows: 300 units 40 percent complete and 600 units 10 percent complete,respectively.The equivalent production for Assembly and Finishing for the month is:

Question

Quizplus · Accepted Answer

The equivalent production for Assembly is equal to the units completed and transferred out (6,800) plus the ending in-process units adjusted for percentage completion [(300 units x 40% completion) = 120], which equals 6,920.
The equivalent production for Finishing is equal to the units completed and transferred out (6,800) plus the ending in-process units adjusted for percentage completion [(600 units x 10% completion) = 60], which equals 9,260. Therefore, the correct choice is D.

The Finishing Department Began the Period with 3,000 Units of a Product.During