Equivalent units for materials total 40,000. There were 32,000 units completed and transferred out. Equivalent units for conversion costs equal 36,000. How much are the physical units for conversion costs if ending work in process is 50% complete

40000

Explanation:

The physical units for conversion cost will be calculated as follows:

= Units completed and transferred out + (Equivalent units for conversion costs - Units completed and transferred out /Completion percentage)

= 32000 + (36000 - 32000 / 50% )

= 32000 + (4000/50%)

= 32000 + 8000

= 40000

answer; ///hong kong;

two years ago, when picking flowers in the mountains back of yosemite valley, i found a book. it was blotted and storm-beaten; all of its outer pages were mealy and crumbly. the paper seemed to dissolve like the snow beneath which it had been buried, however; many of the inner pages were well preserved. and although all were more or less stained and torn, whole chapters were easily readable. this is the condition of the great open book of yosemite glaciers today; its granite pages have been torn and blurred by the same storms that wasted the castaway book.

two years ago, when picking flowers in the mountains back of yosemite valley; i found a book. it was blotted and storm-beaten, all of its outer pages were mealy and crumbly. the paper seemed to dissolve like the snow beneath which it had been buried, however, many of the inner pages were well preserved. and although all were more or less stained and torn; whole chapters were easily readable. this is the condition of the great open book of yosemite glaciers today, its granite pages have been torn and blurred by the same storms that wasted the castaway book.