Answer:
88,000 equivalent units for the period
Explanation:
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<u>one way : work on beginning + started - incomplete ending</u>
20,000 x (1 - 0.2) = 16,000 units work on BI WIP during the period
90,000 units started
30,000 x (1- 0.4) = (18,000) unfinished equivalent units
88,000 equivalent units for the period.
<u>Other way: work on beginning + start and trasnferred + work on ending</u>
20,000 x (1 - 0.2) = 16,000 units work on BI WIP during the period
60,000 started and transferred-out
30,000 x .4 = 12,000 work on ending WIP
88,000 equivalent units for the period.
<u>Other way: transferred out + work on ending - previous work on beginning</u>
80,000 transferred out
30,000 x .4 = 12,000 work on ending WIP
20,000 x .2 = (4,000) previous work on beginning
88,000 equivalent units for the period.
