If ending inventory in the Distilling Department consists of 6,000 units which are 100% complete with respect to direct materials and 40% complete with respect to direct labor and overhead,what are the number of equivalent units for direct materials,direct labor,and overhead?

Question

Quizplus · Accepted Answer

Direct materials are 100% complete for all 6,000 units, so the equivalent units for direct materials are 6,000. Direct labor and overhead are 40% complete for the 6,000 units, so the equivalent units for both are 40% of 6,000, which is 2,400 units each.

If Ending Inventory in the Distilling Department Consists of 6,000