Assume 100 units were completed and transferred out during the period. The 140 units left in ending WIP are 10% complete with respect to conversion costs. The total equivalent units for conversion costs would be .a. 100.b. 140.c. 108.d. 8.e. None of the above.

The answer is (e) none of the above

Explanation:

The formula for calculating the  total equivalent units for conversion costs =

A+B*C

A = units transferred out to the next department/finished goods

B = units in closing work in process

C = percentage of completion with respect to the relevant cost component

Given that

A=100

B=140

C=10/100

Total equivalent units for a cost component =100+140*10/100

=>100+140*1/10

=>100+14=114

So ,the answer of the above question is (e) None of these

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