A process with no beginning work in process, completed and transferred out 35,000 units during a period and had 14,000 units in the ending work in process that were 50% complete. How much is equivalent units of production for the period for conversion costs?

equivalent unit of production for period in conversion cost is 42000 EU

Explanation:

Given data

during period P = 35000 units

ending work W = 14000 units

complete C% = 50%

to find out

equivalent units of production

solution

we know that 35000 units work is complete and transferred during period and

50% complete with ending work 14000 units

so that

Equivalence unit production is W x C% + P

= 14000 x 50% + 35000 = 42000

so equivalent unit of production for period in conversion cost is 42000 EU

Here there will be 42,000 equivalent units of production fro the period for the conversion costs.

Explanation:

Equivalent units of production can be said to be an expression to show the total work done by a producer (or manufacturer), on the units of output, which are not fully completed (partially completed) at the end of accounting period.

Formula for taking out the equivalent units of production =

Fully completed units + partially completed units

where fully completed units = 35,000 units

partially completed units = 14,000 x 50%

= 7000 units

Therefore equivalent units of production = 35,000 + 7000

= 42,000 units.