Based on the information given the number of equivalent units using the FIFO method is: 138,000.
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Number of equivalent units</h3>
Nominal Units % Complete Equivalent Units
Beginning WIP 10,000 30% 3,000
Units started and finished 130,000 100% 130,000
Ending WIP 20,000 25% 5,000
Units to account for or Equivalent units 160,000 138,000
(10,000+130,000+20,000=160,000) (3,000+130,000+5,000=138,000)
Inconclusion the number of equivalent units using the FIFO method is: 138,000.
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