Answer: 78,000 units
Step-by-step explanation:
Equivalent units of production for conversion costs = Units completed and transferred out + Equivalent unit of ending units
Units completed and transferred out = Units started - Ending units
= 90,000 - 20,000
= 70,000 units
Equivalent unit of ending units = 20,000 * 40%
= 8,000 units
Equivalent units of production for conversion costs = 70,000 + 8,000
= 78,000 units
23 is the middle number from 12 to 34.
