Figure 6-5 Maynard Inc. manufactures desks. The following data was given for production in February:
Refer to Figure 6-5. What are the equivalent units?

Question

Figure 6-5 Maynard Inc. manufactures desks. The following data was given for production in February:
 Refer to Figure 6-5. What are the equivalent units?

Quizplus · Accepted Answer

To calculate equivalent units, we need to take into account both the units completed and the partially completed units. In February, Maynard Inc completed 150 units and had 20% of 50 units in process. Therefore, the equivalent units are 150 + (20% of 50) = 160. Option B is the closest choice to this answer.