Department W had 2,400 units, one-third completed at the beginning of the period; 16,000 units were transferred to Department X from Department W during the period; and 1,800 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs. What is the equivalent units of production used to compute unit conversion cost on the cost of production report for Department W?

16,100 units

Explanation:

beginning inventory work in process (WIP) = 2,400 x 1/3 = 800 equivalent units completed

transferred units into the department = 16,000 units

ending inventory work in process (WIP) = 1,800 x 1/2 = 900 equivalent units completed

transferred units:                                  16,000

beginning WIP: 2,400 x 1/3 =                 (800)

ending WIP: 1,800 x 1/2 =                        900

Equivalent units                                    16,100

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