Answer:
Total equivalent units of materials = 64,652
Explanation:
<em>Equivalent units are useful to apportion cost between work in progress and completed units. They are notional whole units which represent incomplete work</em>
Equivalent Units = Degree of work completed (%) × inventory units
Fully worked = 64,880- 3,840= 61,040
I<em>tems units workings Equivalent units</em>
Opening inventory 3,840 3840× 70% = 2,688
Fully worked 61,040 61,040× 100 = 61,040
Closing WIP 5,160 5,160× 70% = <u>3,612</u>
Total equivalent units of materials <u> 64,652</u>
Total equivalent units of materials =64,652
