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Department S had 500 units 70% completed in process at the beginning of the period, 7,600 units completed during the period, and 900 units 53% completed at the end of the period. What was the number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories? Assume the completion percentage applies to both direct materials and conversion cost.

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Answer:

7,727 units

Explanation:

According to the scenario, computation of the given data are as follows:

Department S beginning = 500 units

Completed % in process = 70%

Total completed during period = 7,600 units

End of period = 900 units 53 % completed

So, we can calculate the units of production using FIFO method.

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