Equivalent Units of Production: Average Cost Method

The Converting Department of Osaka Napkin Company uses the average cost method and had $3,000$ units in work in process that were $60\%$ complete at the beginning of the period. During the period, $37,800$ units were completed and transferred to the Packing Department. There were $1,700$ units in process that were $20\%$ complete at the end of the period.

Only numbers are allowed in this field. be accounted for and to be assigned costs for the period.

$x$ units

b$.$ Determine the number of equivalent units of production for the period.

units

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a and $b.$ Equivalent units still have to be determined when using the average cost method. How many units were complete at the end of the period? How many units were still in work in process? How much in resources had these units in ending work in process consumed during the current period?