Equivalent Units of Conversion Costs

The Rolling Department of Jabari Steel Company had 3,843 tons in beginning work in process inventory (60% complete) on October 1. During October, 42,700 tons were completed. The ending work in process inventory on October 31 was 2,562 tons (70% complete).

What are the total equivalent units for conversion costs? Round to the nearest whole unit.

______ Units

Feedback

Are you determining the equivalent units of materials added or of conversion of materials? When would materials typically be added in the process? When would conversion of these materials take place? Recall the definition of work in process.