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The following production data were taken from the records of the Finishing Department for June:
Inventory in process, 6-1,
25% completed 1,500 units
Transferred to finished goods
during June 5,000 units
Equivalent units of production
during June 5,200 units
Determine the number of equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories. Assume the completion percentage of 25% applies to both direct materials and conversion costs.
a. 1,000 units
b. 200 units
c. 300 units
d. 575 units

Sagot :

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