Georgio's Assembly Department started the month with 12,000 units in its beginning work in process. An additional 104,000 units were transferred in from the prior dept. during the month to begin processing in the Assembly Department. There were 36,000 units in the ending work in process inventory of the Assembly Department that were 40% complete with respect to conversion costs. What are the equivalent units for conversion costs in the Assembly Department for the month?

Principles of Cost Accounting
17th Edition
ISBN:9781305087408
Author:Edward J. Vanderbeck, Maria R. Mitchell
Publisher:Edward J. Vanderbeck, Maria R. Mitchell
Chapter5: Process Cost Accounting—general Procedures
Section: Chapter Questions
Problem 17E
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Georgio's Assembly Department started the month with 12,000 units in its beginning work in process. An additional 104,000 units were transferred in from the prior dept. during the month to begin processing in the Assembly Department. There were 36,000 units in the ending work in process inventory of the Assembly Department that were 40% complete with respect to conversion costs. What are the equivalent units for conversion costs in the Assembly Department for the month?

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