Yummy Tummy Desserts has 3 comma 200 quarts of ice cream in WIP Inventory, with all materials already added. What are equivalent units in ending WIP Inventory for materials if the ice cream is 72 % through the process?

3,200 equivalent units materials

Explanation:

As all the materials already added they are at 100% completed thus:

physical units x percentage of completion

3,200 units x 100% = 3,200 equivalent units for materials

The 72% percent of completion will be used for the conversion cost as it represent the amount of labor and overhead which has been applied into the units.