The following unit data were assembled for the assembly process of the super co. for the month of june. direct materials are added at the beginning of the process. conversion costs are added uniformly over the production process. the company uses the fifo process.
units beginning work in process 5,000 (60% complete)
units started in september 48,000
ending work in process 4,000 (30% complete)
the number of equivalent units produced with respect to conversion costs is:

Total number of equivalent units produced with respect to conversion costs  = 50,200 units

Explanation:

Provided the conversion costs is incurred uniformly over the time.

Therefore,

Opening + Addition - Closing = Net actual Production

5,000 + 48,000 - 4,000 = 49,000

Which are completed 100%

Now this production of 49,000 units includes the opening work in process now completed.

Further closing Work In Process = 4,000 which is 30% complete.

Therefore equivalent units included in closing inventory = 4,000 X 30% = 1,200 units

Total number of equivalent units produced with respect to conversion costs is 49,000 + 1,200 = 50,200 units

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