Answer:
Equivalent units
Materials 10,200
Covnersion Cost 9, 100
Explanation:
![\left[\begin{array}{cccc}&$Physical Units&$Materials&$Conversion\\$Beginning&2,000&0.6&0.4\\$Transferred out&9,000&&\\$Ending&3,000&0.8&0.3\\$Equivalent Units&&10,200&9,100\\\end{array}\right]](https://tex.z-dn.net/?f=%5Cleft%5B%5Cbegin%7Barray%7D%7Bcccc%7D%26%24Physical%20Units%26%24Materials%26%24Conversion%5C%5C%24Beginning%262%2C000%260.6%260.4%5C%5C%24Transferred%20out%269%2C000%26%26%5C%5C%24Ending%263%2C000%260.8%260.3%5C%5C%24Equivalent%20Units%26%2610%2C200%269%2C100%5C%5C%5Cend%7Barray%7D%5Cright%5D)
The equivalent units will be calcualte as follow:
transferred out
ending x completion
<u> (beginning x completion) </u>
Equivalent units
<u>Materials</u>
9,000 + 3,000 x 80% - 2,000 x 60% = 10,200
<u>Conversion Cost</u>
9,000 + 3,000 x 30% - 2,000 x 40% = 9,100
I would choose A. But that's a recommended answer from my teacher<span />
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