Use the information below to answer the following questions:
Hannish Orchards, a juice manufacturer, uses a process that adds flavouring at the beginning of the process and vitamins and minerals 70% of the way through the process. Conversion costs are evenly distributed. Assume there are no beginning inventories. The company started making 10,000 gallons of the drink, and the 2,000 gallons left in ending WIP were 40% of the way through the process.
Costs incurred during the period were:

-The equivalent units for flavouring at Hannish Orchards is

Question

Use the information below to answer the following questions:
Hannish Orchards, a juice manufacturer, uses a process that adds flavouring at the beginning of the process and vitamins and minerals 70% of the way through the process. Conversion costs are evenly distributed. Assume there are no beginning inventories. The company started making 10,000 gallons of the drink, and the 2,000 gallons left in ending WIP were 40% of the way through the process.
Costs incurred during the period were:
 
-The equivalent units for flavouring at Hannish Orchards is

Quizplus · Accepted Answer

As flavouring is added at the beginning of the process, all the 10,000 gallons started with flavouring. Therefore, equivalent units for flavouring will be the same as the units started with, which is 10,000.

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