During the month, 2,450 units of a product were completed and 700 units were 60% complete with respect to labor and are still in process. The total equivalent units of production for labor for the month is

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Quizplus · Accepted Answer

The total equivalent units of production for labor are calculated by adding the completed units to the equivalent units for the units still in process. The completed units are 2,450. For the units still in process (700 units), since they are 60% complete with respect to labor, their equivalent units are 700 * 0.60 = 420. Adding these together gives 2,450 + 420 = 2,870 units.

During the Month, 2,450 Units of a Product Were Completed