The Baking Department began the period with 16,000 units which were 45% complete.During the period, the department received another 78,000 units from the previous department, and at the end of the period, 9,000 units remained which were 40% complete.Conversion costs are added evenly throughout the process and materials are added at the beginning of the process.How much are equivalent units for conversion costs in the Baking Department's Work in Process inventory at the end of the period?

Question

Quizplus · Accepted Answer

The equivalent units for conversion costs for the units in the ending Work in Process inventory are calculated by taking the number of units in process (9,000 units) and multiplying by the percentage completion for conversion costs (40%). This gives 9,000 units * 40% = 3,600 equivalent units for conversion costs.

The Baking Department Began the Period with 16,000 Units Which