Cohen Company is trying to determine the equivalent units for conversion costs with 5,000 units of ending work in process at 80% completion and 35,000 units that are 100% complete as to materials.There are no beginning units in the department.Materials are added at the beginning of the process, and conversion costs occur evenly throughout the entire production period.What is the equivalent units of production for conversion costs for the current period?

Question

Quizplus · Accepted Answer

The equivalent units for conversion costs are calculated by adding the fully completed units (35,000) to the equivalent units of the ending work in process (5,000 units at 80% completion, which is 4,000 equivalent units). Therefore, the total equivalent units for conversion costs is 35,000 + 4,000 = 39,000.

Cohen Company Is Trying to Determine the Equivalent Units for Conversion