[The following information applies to the questions displayed below.]
Aves Treats,Inc.produces birdseeds.All direct materials used in the production process are added at the beginning of the manufacturing process.Labor and overhead are added evenly thereafter,as each unit is mixed and packaged.Aves Treats uses process costing and had the following unit production information available for the months of June and July:
The units remaining in work in process at the end of June were 30% complete.During the month of July,all of the beginning work in process units was completed and the units remaining in work in process at the end of the month were 60% complete.
-For the month of July,the number of equivalent units of labor and overhead produced was:
A)830.
B)320.
C)955.
D)895.

Question

[The following information applies to the questions displayed below.]
Aves Treats,Inc.produces birdseeds.All direct materials used in the production process are added at the beginning of the manufacturing process.Labor and overhead are added evenly thereafter,as each unit is mixed and packaged.Aves Treats uses process costing and had the following unit production information available for the months of June and July:
  The units remaining in work in process at the end of June were 30% complete.During the month of July,all of the beginning work in process units was completed and the units remaining in work in process at the end of the month were 60% complete.
-For the month of July,the number of equivalent units of labor and overhead produced was:
A)830. 
B)320. 
C)955. 
D)895.

Quizplus · Accepted Answer

Equivalent units are calculated based on the work done during a period, taking into account both completed units and the percentage of completion of ending work in process. The specific calculation method or data needed to arrive at the answer is not provided, but based on the question's context, option C is indicated as the correct answer.

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