Bemis Corporation’s Assembly Department had 2,000 units in beginning inventory that were 70% complete with respect to conversion. An additional 60,000 units were transferred into Assembly during the period. Assembly had 12,000 units remaining in work in process at the end of the period. These units were 60% complete with respect to conversion. What were the equivalent units for conversion?
A) 54,800
B) 57,200
C) 64,800
D) 72,000

Question

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The Answer of Bemis Corporation’s Assembly Department had 2,000 units in beginning inventory that were 70% complete with respect to conversion. An additional 60,000 units were transferred into Assembly during the period. Assembly had 12,000 units remaining in work in process at the end of the period. These units were 60% complete with respect to conversion. What were the equivalent units for conversion?

Bemis Corporation’s Assembly Department Had 2,000 Units in Beginning Inventory