Answer:
The equivalent units of material in September were: 63,000
Explanation:
<em>Step 1 Calculate the Units Completed and Transferred to Finished Goods</em>
Units Completed and Transferred to Finished Goods = Units Started - Units in Closing Work In Process
= 63,000-6,300
= 56,700
<em>Step 2 Calculate equivalent units of material in September</em>
Note : All materials are added when the process is first begun. This means that BOTH the <em>Units Completed and Transferred to Finished Goods </em>and <em>Units in Closing Work In Process </em>are 100 % complete in terms of materials
Materials :
Units Completed and Transferred to Finished Goods = 56,700
Units in Closing Work In Process = 6,300
Total = 63,000