During the month, 2,700 units of a product were completed and 800 units were 60% complete with respect to labor and still in process. The total equivalent units of production for labor for the month is

Question

Quizplus · Accepted Answer

To calculate the total equivalent units of production for labor, we need to add the units that are completed during the month to the units that are still in process but are partially completed.

Total equivalent units of labor = Completed units + (In-process units x Degree of completion)

Total equivalent units of labor = 2,700 + (800 x 0.60)
Total equivalent units of labor = 2,700 + 480
Total equivalent units of labor = 3,180 units.

Therefore, the correct answer is C.

During the Month, 2,700 Units of a Product Were Completed