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Equvalent Units

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › Equvalent Units

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by John Moffat.
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  • September 5, 2016 at 5:12 pm #337985
    tahajaffri
    Member
    • Topics: 27
    • Replies: 24
    • ☆☆

    I listened your lectures on process costing and i read whole process costing from your notes..but i did not fully understand the concept of equivalent units….please explain equivalent units in easy words so i can understand the concept of equivalent unitss.Thank you

    September 5, 2016 at 5:56 pm #338048
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54671
    • ☆☆☆☆☆

    All it is, is that if you do 40% work on 100 units, then the cost will be the same as if you had done the full work on 40% x 100 = 40 units (which is what we call the equivalent units).

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