Answer:
40,500 units
Explanation:
The computation of the total number of equivalent whole units produced in January is shown below
= Beginning work in process units + Units transferred + ending work in process units × completion percentage
where,
Units transferred is
= 40,000 units - 5,000 units
= 35,000 units
So, the equivalent units is
= 3,000 units + 35,000 units + 5,000 units × 50%
= 38,000 units + 2,500 units
= 40,500 units
