Galati Ghost Guides manufacturers the booklets that are used for historic ghost tours. Galati uses a process costing method, and has two processes for each booklet: printing and finishing. During the current period they had a total of 32,100 physical units in the printing process. 10,200 of these units were completed and transferred out to the finishing process. Of the physical units that remained in process at the end of the period, they were 90% complete in the production process. What are the total equivalent units? Please round your answer to the nearest whole number.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Galati Ghost Guides manufacturers the booklets that are used for historic ghost tours. Galati uses a process costing method, and has two processes for each booklet: printing and finishing. During the current period they had a total of 32,100 physical units in the printing process. 10,200 of these units were completed and transferred out to the finishing process. Of the physical units that remained in process at the end of the period, they were 90% complete in the production process. What are the total equivalent units? Please round your answer to the nearest whole number.

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