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During the month of May, the grinding department produced and transferred out 4,000 units. Ending Work in Process (EWIP) had 1,000 units 40 percent complete.
During the month of May, the grinding department produced and transferred out 4,000 units. Ending Work in Process (EWIP) had 1,000 units 40 percent complete. There was no Beginning Work in Process (BWIP). The equivalent units of output for May are:
| a. | 3,600 | |
| b. | 4,600 | |
| c. | 4,400 | |
| d. | 2,000 | |
| e. | 5,000
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