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Total equivalent units of production

Browning, which uses a process-costing system, adds all material at the beginning of production and incurs conversion cost evenly throughout manufacturing. The information that follows relates to the period just ended:

Units started and completed: 60,000
Units in ending work-in-process inventory: 20,000, 80% complete

Which of the following choices correctly expresses the total equivalent units of production with respect to material and conversion cost?

Material Conversion

A. 60,000 60,000
B. 76,000 76,000
C. 80,000 76,000
D. 80,000 64,000
E. 80,000 80,000

Solution Preview

Total units are 80,000
For material the 60,000 are fully complete and since material ...

Solution Summary

The solution explains how to calculate the total equivalent units of production