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21 June, 05:45

The complete units that could have been produced given the total amount of productive effort expended for the period under consideration are the:

a. units in ending work in process.

b. equivalent units of output.

c. units in beginning work in process.

d. total units of output.

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  1. 21 June, 06:12
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    b. equivalent units of output.

    Explanation:

    While computing the equivalent units, the completed units by applying the completion percentage are required. The formula to compute the equivalent units for the conversion cost is shown below:

    = Transferred units * percentage of completion + ending work in process inventory units * percentage of completion

    And, the transferred units are come from

    = Beginning work in process inventory units + additional units - ending work in process inventory units
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