Department B had a beginning inventory of 3,400 units, 1/4 completed; an ending inventory of 3,300 units, 2/3 completed, and received 1,900 units during the period from Department A. What were the equivalent units of production of Department B?

1,550 units

Explanation:

beginning inventory equivalent units = 3,400 x 75% = 2,550 units

units received = 1,900 units

ending inventory equivalent units = 3,300 x 2/3 = 2,200 units

equivalent units of production = ending inventory + units received from department A - beginning inventory = 2,200 units + 1,900 units - 2,550 units = 1,550 units