Figure 6-5.For the current period, Haley Co. started 20,000 units and completed 8,000 units, leaving 12,000 units in process 40% complete.
-Refer to Figure 6-5. How many equivalent units of production did Haley Co. have for the period?
A) 13,500
B) 12,000
C) 12,800
D) 8,000

Question

Quizplus · Accepted Answer

To calculate equivalent units of production, we need to consider fully completed units and partially completed units. 
Fully completed units = 8,000 
Partially completed units = 12,000 x 40% = 4,800 
Total equivalent units of production = 8,000 + 4,800 = 12,800. Therefore, the answer is choice C.