Answer:
Equivalent units = 77, 450 units
Explanation:
<em>Equivalent units are notional whole units which represent incomplete work which are used to apportion costs between between work in progress and completed work.</em>
<em>To compute as </em>
<em>Equivalent Units = Degree of completion (%) × units</em>
Completed units in the period with 100% work done is equal
= units started in the period - closing inventory
= 89,800 - 19,000
= 70,800 units
Item Equivalent units
Completed units (100% × 70,800) 70,800
Closing inventory (35% × 19,000 ) <u>6,650</u>
Total equivalent units <u> 77,450</u>
<u />
Total equivalent units = 70,800 + 6,650 = 77, 450 units