During the month, 3,630 units of a product were completed and 1,800 units were two-thirds complete with respect to labor and are still in process. The total equivalent units of production for labor for the month is

Question

Quizplus · Accepted Answer

The equivalent units of production for labor include the completed units and the equivalent units for the work in process. Completed units are 3,630. The work in process is 1,800 units that are two-thirds complete, which equals 1,200 equivalent units (1,800 * 2/3). Therefore, the total equivalent units for labor is 3,630 + 1,200 = 4,830 units.

During the Month, 3,630 Units of a Product Were Completed