Keystone Snow Boards Manufacturing Company produces entry-level snowboards and uses process costing. All materials are added at the start of the process. The following information on units is available for September production for the company's Cutting Department: $\begin{array}{lr}
\text { Beginning Work in Process, 30\% complete for conversion costs } & 14,000 \
\text { Units started } & 125,000 \
\text { Ending Work in Frocess, 60\% complete for conversion costs } & 15,000 \
\text { Units compl eted } & 124,000
\end{array}$ The following costs are available for September: $\begin{array}{lrrr}&\text { Material } & \text { Conversion Cost }& \text { Total Cost }\
\hline\text { Beginning Work in Process } & \$ 8,200 & \$ 1,350 & \$ 9,550 \
\text { Current cost } & 70,600 & 47,120 & 117,720 \
\hline \text { Total cost } & \$ 78,800 & \$ 48,470 & \$ 127,270
\end{array}$
What are the equivalent units for conversion costs in September?

Question

Quizplus · Accepted Answer

The equivalent units for conversion costs are calculated by adding the units completed (124,000) to the equivalent units in ending work in process (15,000 units * 60% = 9,000), resulting in 133,000 equivalent units.

Keystone Snow Boards Manufacturing Company Produces Entry-Level Snowboards and Uses