When a department has work in process at the end of the period,we need to determine the percentage of completion for the work in process.Based on that percentage we calculate

Question

Quizplus · Accepted Answer

Equivalent units of production take into account the percentage of completion of the work in process. This calculation provides a more accurate measure of production activity than simply counting the actual number of units completed. The other choices (A, B, and D) do not include the consideration of percentage of completion and would therefore not be appropriate in this situation.

When a Department Has Work in Process at the End