Sunnyside Orchards,a juice manufacturer,uses a process that adds flavoring at the beginning of the process and vitamins and minerals 65% of the way through the process.Conversion costs are evenly distributed.Assume there are no beginning inventories.The company started making 14,000 gallons of the drink,and the 1,500 gallons left in ending WIP were 50% of the way through the process.
The number of equivalent units for conversion costs is

Question

Quizplus · Accepted Answer

C)Units Started 14,000
Units end WIP 1,500 × 50% = 750
Units Completed 12,500 × 100% = 12,500
Total 13,250

Sunnyside Orchards,a Juice Manufacturer,uses a Process That Adds Flavoring at the Beginning