During August, Department Z started and completed 90,000 units and also finished 18,000 units that were 75% completed on July 31. On August 31, Department Z's ending inventory consisted of 26,000 units that were 45% completed. All manufacturing costs are incurred at a uniform rate throughout Department Z's production process. The number of equivalent full units of production for Department Z during August is:

Question

Quizplus · Accepted Answer

Equivalent units of production = Units started and completed + (Units in ending inventory x % complete)= 90,000 + (26,000 x 45%)= 90,000 + 11,700= 101,700Equivalent units of production for units started and completed in previous period= Units in beginning inventory x % complete= 18,000 x 75%= 13,500Total equivalent units of production= 101,700 + 13,500= 115,200

During August, Department Z Started and Completed 90,000 Units and Also