Ankenbauer Company manufactures keyboards in a two-department process, Assembly and Finishing. Information on the first department, Assembly, follows:
There was no beginning inventory, and of the 400,000 units started in production 336,000 were completed and transferred to the Finishing department, while 64,000 units were still in process. These units had all materials added but were only 75 percent complete as far as conversion costs.
-The equivalent units for conversion costs are
A) 400,000.
B) 336,000.
C) 384,000.
D) 64,000.

Question

Ankenbauer Company manufactures keyboards in a two-department process, Assembly and Finishing. Information on the first department, Assembly, follows:
  There was no beginning inventory, and of the 400,000 units started in production 336,000 were completed and transferred to the Finishing department, while 64,000 units were still in process. These units had all materials added but were only 75 percent complete as far as conversion costs.
-The equivalent units for conversion costs are
A) 400,000. 
B) 336,000. 
C) 384,000. 
D) 64,000.

Quizplus · Accepted Answer

The Answer of Ankenbauer Company manufactures keyboards in a two-department process, Assembly and Finishing. Information on the first department, Assembly, follows:
  There was no beginning inventory, and of the 400,000 units started in production 336,000 were completed and transferred to the Finishing department, while 64,000 units were still in process. These units had all materials added but were only 75 percent complete as far as conversion costs.
-The equivalent units for conversion costs are
A) 400,000. 
B) 336,000. 
C) 384,000. 
D) 64,000.

Ankenbauer Company Manufactures Keyboards in a Two-Department Process, Assembly and Finishing