Units to be accounted for: work in process, april 1 (materials 90% complete; conversion 80% complete) 8,800 started into production 37,700 total units to be accounted for 46,500 units accounted for as follows: transferred to next department 37,300 work in process, april 30 (materials 75% complete; conversion 50% complete) 9,200 total units accounted for 46,500. management would like some additional information about cooperative san josé’s operations.
what were the equivalent units for the month?

Material costs = 44,200 units

Conversion costs = 41,900 units

Explanation:

The computation of the equivalent units for the month is shown below:

For material costs =  (units transferred to next department × completed percentage) + (ending inventory units × completed percentage)

= (37,300 units × 100% + 9,200 units × 75%)

= 37,300 units + 6,900 units

= 44,200 units

For conversion costs =   (units transferred to next department × completed percentage) + (ending inventory units × completed percentage)

=  (37,300 units × 100% + 9,200 units × 50%)

= 37,300 units + 4,600 units

= 41,900 units

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(b) management: leadership