Answer:
the numbers of the first part are missing here, so I looked for a similar one:
"The Packaging Department started the month with 300 units in process that were 70% complete, receiving 2,000 units from the Cutting Department. The Packaging department had 200 units in process at the end of the period that are 40% complete.
All materials are added at the beginning of the process and conversion is added uniformly.
From the Packaging Department, units are transferred to Finished Goods."
Since we are not asked to calculate costs, we are told to calculate equivalent units for conversion costs, the formula would be:
total units finished and transferred out = 300 + 2,000 - 200 = 2,100
equivalent units of ending WIP = 200 x 40% = 80
total equivalent units = 2,100 + 80 = 2,180 equivalent units
