The Refining Department of Crystal Cane Sugar, Inc. had 69 comma 000 tons of sugar to account for in December. Of the 69 comma 000 tons, 55 comma 000 tons were completed and transferred to the Boiling Department, and the remaining 14 comma 000 tons were 60% complete. The materials required for production are added at the beginning of the process. Conversion costs are added equally throughout the refining process. The weightedminusaverage method is used. Calculate the total equivalent units of production for conversion co

63,400

Explanation:

As per the given question the solution of total equivalent units of production for conversion cost is provided below:-

To reach the equivalent units of production we will find out the units transferred and units of work in progress

Units transferred = Completed and transferred tons × Complete percentage

= 55,000 × 100%

= 55,000

Units of ending work in progress = Remaining tons × Given percentage

= 14,000 × 60%

= 8,400

Equivalent units of production = Units transferred + Units of ending work in progress

= 55,000 + 8,400

= 63,400

answer; (c) penalty