At the beginning of the current period, there were 900 units of product in a department, 30% completed; during the period 5,000 units were completed and transferred out and 800 units were still in process at the end of the period, 25% completed. The equivalent production units for the current period are

Question

Quizplus · Accepted Answer

To calculate equivalent production units, we need to add the units that were completed during the period to the units that were in process at the end of the period (multiplied by the percentage of completion). 
Units completed during the period = 5,000
Units in process at the end of the period (25% completed) = 800 x 25% = 200
Total equivalent production units = 5,000 + 200 = 5,200 units.

At the Beginning of the Current Period, There Were 900