Equivalent Units of Conversion CostsThe Filling Department of Eve Cosmetics Company had 2,800 ounces in beginning work in process inventory (70% complete). During the period, 40,400 ounces were completed. The ending work in process inventory was 2,800 ounces (10% complete).What are the total equivalent units for conversion costs

38,720 ounces

Explanation:

                                                      Physical Unit      %       Equivalent Unit

Beginning WIP Inventory                    2,800          30%              840

Unit started and Completed              37,600         100%          37,600

(40,400  - 2,800)

Ending WIP Inventory                          2,800           10%            280    

Total Equivalent unit                                                                 38,720

Hence, total equivalent units for the conversion cost is 38,720 ounces

a) both were commissioned explorers

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