Answer:
Equivalent units of production Materials = 17300 units and Conversion costs = 15,580 units.
Explanation:
Particulars Output Units Equivalent Production
% D. Materials % Conversion Costs
Units completed 13000 100 13000 100 13000
(Transferred to next process)
Closing work in 4300 100 4300 60 2580
process <u> </u> <u> </u> <u> </u>
<u>17,300</u> <u>17,300</u> <u>15,580</u>
So, the Equivalent units of production Materials = 17300 units and Conversion costs = 15,580 units.