Department A completed and transferred out 2,100 units and had ending work in process inventory of 120 units. The ending inventory is 10% complete for materials and 70% complete for labor and overhead. The equivalent units of production for materials is .

The equivalent units of production for materials = 2,112 units

Explanation:

Equivalent units are notional whole units which represent incomplete work and are used to apportion costs between work in progress and completed units.

Equivalent units = Degree of work done(%) × units of inventory

So we can work out, the value of equivalent units as follows:

Items                             units          Workings             Equivalent units

Completed units         2,100       2,100 × 100%  =       2,100

Closing WIP                 120           120 ×  10%       =          12

Total equivalent unit for material                               2,112

Total equivalent unit = 2,100 +12 =2,112 units

The equivalent units of production for materials = 2,112 units

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