Answer:
(1) materials = 19,980 units , (2) conversion costs = 19,314 units
Explanation:
Equivalent units are physical units of output expressed as a percentage on work or inputs applied to them.
Here, I have calculated the equivalent units using the weighted average cost method.
Calculation of equivalent units of production for the month of April.
(1) materials
Ending Work in Process (100% x 1,110 units) = 1,110 units
Completed and transferred (100% x 18,870 units) = 18,870 units
Equivalent units of production for materials = 19,980 units
(2) conversion costs for the month of April.
Ending Work in Process (40% x 1,110 units) = 444 units
Completed and transferred (100% x 18,870 units) = 18,870 units
Equivalent units of production for conversion costs = 19,314 units
