Answer:
58,560 units
Explanation:
The computation of the equivalent units of production for the conversion cost is shown below:
We know that,
Ending work in progress inventory = Units started - units completed
6,100 units = 61,000 units - units completed
So, units completed = 61,000 units - 6,100 units = 54,900 units
It is given in the question that 3 ÷ 5 means 60% ending work in progress inventory units is completed,
So completed units = 6,100 × 60% = 3,660 units
So,the equivalent units of production equals to
= Units completed + completed units in ending inventory
= 54,900 units + 3,660 units
= 58,560 units
