Answer:
48,000 units ; 46,000 units ; 46,000 units
Explanation:
The computation of the equivalent units is shown below:
For Material
= Units transferred out × completion percentage + ending work in process units × completion percentage
= 42,000 × 100% + 8,000 × 75%
= 42,000 units + 6,000 units
= 48,000 units
For Labor
= Units transferred out × completion percentage + ending work in process units × completion percentage
= 42,000 × 100% + 8,000 × 50%
= 42,000 units + 4,000 units
= 46,000 units
For Overhead
= Units transferred out × completion percentage + ending work in process units × completion percentage
= 42,000 × 100% + 8,000 × 50%
= 42,000 units + 4,000 units
= 46,000 units
