Answer:
The equivalent units for conversion costs in the Painting Department for April is b. 70,520
Explanation:
Equivalent Units for Conversion cost means the Total Units in terms of degree of Conversion Costs applied to those units.
To calculate the equivalent units for conversion costs in the Painting Department for April we:
<em>First Determine the Units Completed and Transferred Out of the Painting Department</em>
Hint: Units Inputs must equal Units out puts
<em>Units Completed and Transferred Out = Units of Opening Work In Process + Units Transferred In from Prior Department - Ending Work In Process</em>
<em> </em>= 65,600+6,300-4,600
= 67,300
<em>Second Calculate the total Units of Conversion Costs</em>
Completed and Transferred Out - 100% 67,300
<em>Add</em> Closing Work In Process - 70% 3,220
Total Units for Conversion Costs 70,520
